Lowry availed himself of the Tax Amnesty in 1993. He made a settlement with the Revenue again in 2003. In 2007 he paid a settlement of €192,000, which was due to the emergence of secret payments to him by businessman Ben Dunne. His company Garuda Limited made a settlement of €1.1m in 2005. In 2014 he faced five charges, including knowingly completing incorrect tax returns on a number of dates between 2003 and 2007. In 2018 he was found guilty on one of the charges, relating to a €372,000 payment received in 2002 but not recorded until 2006.
