Cork developer Owen O'Callaghan sought State support for a national stadium at Neilstown, west Dublin, when Albert Reynolds became taoiseach in February 1992.
However, the £35 million project was merely "a ruse" designed to ensure that the rezoning of the Quarryvale project was not reversed, the tribunal was told yesterday.
Lobbyist Frank Dunlop said the stadium was suggested by the late Liam Lawlor because there was a fear that, though the Quarryvale site had been zoned for town centre development in May 1991, the status could still revert to the Neilstown site before the completion of the council's development plan. Neilstown had been designated for town centre development and was changed to industrial development.
The stadium site was a mile from Quarryvale, now the Liffey Valley Shopping Centre, the tribunal heard, but had poor access. Plans were drawn up for the 40,000-seater, all-purpose stadium, they were submitted to the council and approved, and the project was publicly announced in September 1992. US backers Chiltern O'Connor and Swiss construction experts Trivo AG became involved in the project. There were also "secret meetings" with the Football Association of Ireland. However, the stadium never went ahead.
Mr Dunlop said there was a meeting in his office with Mr Lawlor, Mr O'Callaghan and architect Ambrose Kelly at which "the notion was put forward" to provide "another usage for the Neilstown site".
Counsel for the tribunal Patricia Dillon SC asked if there had ever been a belief that the stadium would come to pass.
"I regarded it as something of a ruse," Mr Dunlop replied. "But the matter took on far greater importance from Mr O'Callaghan's point of view." He said there was "a lot of fanciful enthusiasm" generated about the project by himself, Mr Lawlor, Mr Kelly and Mr O'Callaghan.
Ms Dillon listed a number of meetings in 1992 regarding the stadium between Mr O'Callaghan and Mr Reynolds, as well as meetings with then minister of state for sport Liam Aylward and with Bertie Ahern, then minister for finance.
Mr O'Callaghan was attempting to get government backing for the project, the tribunal was told, and had told the FAI that following the resignation of Charles Haughey and the appointment of Mr Reynolds as taoiseach in February 1992, the political situation was even more favourable to the project.
Mr Dunlop was paid £100,000 by Mr O'Callaghan for his work on the project, which chiefly involved arranging the meetings with ministers.
A feasibility study written by Deloitte and Touche was also opened to the tribunal, along with letters on the project, which had been sent to interested parties.
The documents suggested that the government may have given a commitment of financial support for the project, which included National Lottery funding and designated area tax status.
However, Mr Dunlop said yesterday that was not his understanding. He said Mr Ahern, who he met with Mr O'Callaghan at St Luke's in Drumcondra, was never a supporter of the project. "Mr Ahern made it quite clear he was not a supporter."