Celtic Helicopters has sought costs of £45,150 (€57,328) from the Department of Enterprise, Trade and Employment arising from the investigation by an authorised officer from the Department into the company's affairs.

The request was turned down by the Department following receipt of legal advice. It was of the view that no liability attached to the Department as Celtic Helicopters was simply complying with its obligations under company law.

Celtic Helicopters is one of a number of companies being investigated by authorised officers appointed by the Tanaiste, Ms Harney, during the past two years. It is the only company to seek to have its costs reimbursed.

The invoice sent to the department in May read: "Service. Costs incurred by Celtic Helicopters Ltd in complying with Tanaiste's investigations into said company, which are at this time, we understand, to be continued. September 1997 - May 1999." Celtic Helicopters is run by Mr Ciaran Haughey and Mr John Barnicle.

A note on the invoice written by a senior civil servant in the department reads: "Please prepare reply in consultation with the Chief State Solicitor's Office. Presumably no liability attaches to us, as Celtic are complying with the law."

A copy of the invoice was received from the Department on foot of a request under the Freedom of Information Act. There was no one from Celtic Helicopters available to comment.

Other documents received from the department show that as part of its investigation into the Ansbacher deposits, it has been purchasing transcripts of the proceedings of the Moriarty tribunal. It has also been engaging stenographers for interviews conducted in the department as part of its inquiries into the deposits and other company law matters.

Authorised officer Mr Gerard Ryan was appointed to Celtic Helicopters in September 1997 in the wake of the McCracken report. Following production of an interim report in January 1998, he was appointed to Guinness & Mahon bank, Irish Intercontinental Bank, Ansbacher (Cayman) Ltd and Hamilton Ross Ltd, all companies associated with the Ansbacher deposits.

Following production of an interim report on Irish Intercontinental Bank in June 1998, Mr Ryan was appointed to Kentford Securities Ltd, a company used for banking transactions and controlled by the late Des Traynor.