Irish doctors with conscientious objections to abortion will be allowed to opt out of emergency terminations in the Republic under the Dublin government's new abortion law.

If the law is passed, abortions will be able to be performed in Ireland for the first time if a woman's life is in danger medically or she is at the risk of suicide.

The bill, published this morning, includes a list of the 24 hospitals where abortions in these circumstances could take place.

Irish doctors will also have the right to refuse to perform emergency terminations if they object on moral and religious grounds.

The 18-page Protection of Life During Pregnancy bill, , also includes a clause allowing medics who "intentionally destroy unborn human life" to be jailed for up to 14 years.

Taoiseach Enda Kenny, who has received hate mail because of his government's willingness to change the long-standing abortion ban, said that although he is a Catholic he is not a "Catholic Taoiseach" and had to represent all religions and none in the state.

The legislation was unveiled hours before a final Irish health service executive (HSE) review into the death of Indian dentist Savita Halappanavar. Her death last autumn in Galway University hospital focused global attention on Ireland's strict anti-abortion laws after her widower Praveen claimed she had been denied an emergency termination to save her life.

The report found there was "inadequate assessment and monitoring" by medical staff when Halappanavar became gravely ill with septicaemia.

As the Fine Gael-Labour government prepares to put the legislation to both houses of the Irish parliament, an opinion poll showed strong public support in Ireland for allowing limited abortion.

An Irish Times/Ipsos MRBI survey found 75% in favour of allowing for abortion based on the guidelines of the so-called X case ruling by the supreme high court.

The court ruled as far back as 1992 that women whose lives were under threat either for medical reasons or through the risk of suicide could have their pregnancies terminated in Irish hospitals. The X case concerned the plight of a 14-year-old rape victim whom the Irish state initially tried to stop leaving the country to have a termination abroad.

The poll was conducted at the start of this week as Irish Catholic bishops issued their sternest warning against any change to the country's virtual ban on abortion.

The survey came after a rally in Dublin last weekend by anti-abortion groups. Despite this pressure from the once powerful anti-abortion lobby, the forthcoming legislation appears to have widespread public support across most age groups.

To appease the more conservative Fine Gael backbenchers, the government inserted the clause allowing doctors to refuse to carry out terminations on grounds of conscience. The addition of a 14-year prison sentence – criticised by abortion reformers and pro-choice groups as draconian – is also seen as a sop to some disgruntled Fine Gael TDs in religiously devout rural constituencies.

Both government parties have refused to allow a free vote when the bill is debated in the Dáil and Ireland's second chamber, the Seanad, over the summer.

Ireland's health minister Dr James Reilly has expressed concern after reading the report into Halappanavar's death.

Reilly said: "It's fairly straightforward, straight-hitting, spares nobody and says it like it is … I can say, having read the report, I have grave concerns."

Reilly also defended the abortion reform law: "It's very, very clear where a woman has a right to a service where no other action than a termination can avert the risk to her life as opposed to her health, that there is no right conferred on her or anybody else to terminate the life of a new-born child," the Minister said.

But Praveen Halappanavar's lawyer Gerard O'Donnell criticised the timing of the report.

O'Donnell said the HSE's failure to send a final draft of the report to the Halappanavar family before publication was disrespectful to both Savita Halappanavar and to her family.