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But yesterday MPs on the Commons Committee on Standards rejected the finding “in light of additional evidence”.
Mr Johnson stayed in the swanky villa with his wife Carrie between December 26, 2019, and January 5 last year.
The records stated the donor was Carphone Warehouse founder David Ross, even though he did not own the property.
Mr Ross had arranged use of the villa and agreed to cover the cost in kind by allowing his holiday home on the island to be used in the future, it has since emerged.
MPs said it was “regrettable” that a full explanation was not provided long ago to have cleared up the confusion.
The committee added that the arrangements “do not appear to have been fully explained to Mr Johnson at the outset”.
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