Mr Justice Sanfey, who made several declarations in his judgement, found that “groceries”, as contained in a lease agreement, "extends beyond food or food products."

The voucher scheme has been central to the success of Dunnes Stores in recent years

Businessman Ben Dunne was kidnapped by the IRA in 1981.

He played a leading role in the growth of the supermarket empire and became one of Ireland’s best-known business figures.

Dunnes Stores must pay an amended €8.53 million Revenue bill due to the plastic bag levy.