FORMER Taoiseach Charles J Haughey and his family are still owed some ?20m by Manor Park Homebuilders for the purchase of the Abbeville house and lands, according to documents filed in the Companies Registration Office.

The filings show that ?20m ? or around half the purchase price of the lands at Kinsealy, Dublin acquired by the housebuilder from the family of the disgraced Taoiseach last summer ? is in the form of "loan notes" and is still outstanding.

The documents show for the first time how the proceeds of the sale are being carved up. Charles and Maureen Haughey will get ?7m of the outstanding money. Their children Eimear, Seán, Conor and Ciaran Haughey will receive ?13m. The good news for the bealeagured former Taoiseach is that the sale price is rising all the time as the loan notes carry both interest and charges.

Haughey still lives in the Gandon mansion.

Manor Park, headed by Kerry entrepreneur Joe Moran, is reported to have paid over ?40m for the house and lands, and plans to develop the property into an upmarket golf resort. Details of the transaction have never been disclosed. A note in the Manor Park accounts, however, compiled to March 2003, states that the company had "entered into a number of agreements to purchase lands with a value of ?48m" after the end of the company financial year. Whether this refers solely to Kinsealy is not disclosed.

At the time of the deal, it was reported that Haughey had received an upfront payment of ?10m, which would tally pro rata with the money outstanding on the loan notes and a purchase price of ?48m.

His three sons and daughter would then have stood to gain ?7.75m each.

Haughey owned Abbeville House and 20 acres surrounding the building, while his children owned the rest of the 235-acre estate.

It had been speculated that the Abbeville ownership structure would have made the disposal of part or all of the property extremely difficult in the event of a question of liability regarding the Haughey estate.

However, in a radio interview with Marian Finucane, Seán Haughey TD said the manner in which Abbeville was transferred to the ownership of Charles Haughey's children was "fairly routine".

There was nothing "unusual or dishonest" about it.

He added he didn't know the full details of the sale contract and said the sale was subject to a confidentiality clause. He would share in the proceeds, he said, but after taxes were taken into consideration, he "wouldn't be giving up the day job." Charles Haughey, who suffers from prostate cancer, is believed to have paid over ?5m to settle his tax affairs following the sale. He is a regular visitor to the south of France.

The use of 'loan notes' is common in major property and business transactions.

There are no details of the due date on the loans.