Mr Justice Robert Barr decided that the costs of those who appeared before the tribunal should be paid by the State.
Government sources have indicated that the State will pay more than €18 million to cover the costs of the Barr tribunal inquiry. The costs incurred by the State amount to €10.2 million, covering the legal teams employed by the tribunal and the State itself. Third-party costs are estimated by Government officials at up to €8 million.
In his report, Mr Justice Barr said that costs shall be paid in each case where parties co-operated with the tribunal "and had not sought to hinder or frustrate the due performance of its function".
Mr Justice Barr made this decision based on a Supreme Court judgment in 1992, Goodman International v Mr Justice Hamilton.
The report outlined that 36 Garda officers were granted full representation. Limited representation was granted to a further 11 individuals or groups that included RTÉ, Minister for Justice Michael McDowell and the Irish College of Psychiatrists.