Mr Charles Haughey told the tribunal earlier this year that giving evidence would worsen his medical condition and shorten his life.
Mr Haughey, in a statement at the start of evidence he gave in private, added that by subjecting him to the "trials and traumas" of the tribunal his "fundamental human rights" were being infringed.
He had not come voluntarily to the tribunal and had done so against the wishes of his doctors. He said he was on medication to relieve pain and discomfort and added: "I am increasingly forgetful and I say with absolute sincerity I am quite mentally and physically incapable of dealing in any satisfactory way with the vast amount of documentation that I'm expected to do. I look forward to the period immediately ahead greatly perturbed."
Yesterday, Mr John Coughlan SC, for the tribunal, outlined Mr Haughey's evidence. The full text will be read into the record over the next week.
Mr Haughey told the tribunal he was a normal, compliant taxpayer and he left the management of his financial affairs to his trusted advisers.
Mr Coughlan summarised: "In relation to his overall financial affairs, Mr Haughey indicated to the tribunal that he left the management of these matters to others, principally to Mr Des Traynor.
"He indicated that that being the situation, he could not see how he could be accused of not knowing anything about his affairs in as much as since they were handled by others on his behalf he could not accept knowledge of them in that regard."
Mr Haughey also said he had neither deliberately nor otherwise diverted any monies intended for Mr Brian Lenihan's medical expenses.