John Bruton was Minister for Finance in 1982, when a proposal in the budget to tax children's shoes brought down the Fine Gael-Labour coalition.
The former Taoiseach was blamed and the controversy dogged his political career.
However, the secretary of the Department of Finance at that time, the late Maurice O'Connell from Moyvane, said it was his plan to impose VAT on children's shoes.
Mr O'Connell, in his posthumous memoirs published in 2020, said it was the department, and not John Bruton, who recommended that 18 per cent VAT should be imposed on children's shoes.
Former arts minister and Fine Gael TD, Jimmy Deenihan says Mr Bruton's handling of the situation showed his decency.
Kerry Fine Gael TD Brendan Griffin paid tribute to the late former Taoiseach.
He says Mr Bruton will always be remembered as a great leader of his party.
Deputy Griffin says John Bruton was always a man who was generous with his time, who had a great interest in policy and public events.
