Fianna Fáil will not enter coalition with Sinn Féin or Fine Gael under any circumstances, party leader Micheál Martin has said.

He said he could not be more emphatic about the party’s position on coalition.

Speaking at his party’s ardfheis, Mr Martin said there had been an attempt by Fine Gael to link Fianna Fáil and Sinn Féin but he insisted it would not wok.

“I know there is a lot of people out there who want to link us for the last three years but I have been one of the most forceful critics in Dáil Éireann holding Sinn Féin to account for a whole range of issues - the most recent being the unacceptable defence by Gerry Adams of Thomas ‘Slab’ Murphy in relation to the tax conviction and his attempts to undermine the courts and to say the courts system doesn’t apply to his supporters and to his members of his party,” he said.

Mr Martin also claimed there would be no circumstances he would do business with Fine Gael.

Earlier, Mr Adams, who was speaking at his party’s Ard Comhairle metin Dublin, refused to rule out Sinn Féin going into coalition with Fianna Fáil after the election.

‘Totally irrelevant’

Mr Adams said Fianna Fáil was “totally irrelevant to the election and it’s Micheál Martin who has created that issue”.

“He clearly has ruled out being in government with anybody. Also, he supports the Government in all of its social and economic policies and, in fairness, this Government is implementing Fianna Fáil policy,” he said. “Micheál was at the Cabinet table for 14 years.”

He said Sinn Féin would not enter coalition as a minority party.

“After that, it’s up to negotiating. I would remind you of the ’Right to Change’ principles that we have signed up for and also, of course, it’s up to the Ard Fheis in the final analysis,” he said.

“The big thing is that there is a chance now in this year 2016 to dump this government and to elect a progressive government and that’s what we want to see.”

Meanwhile, Mr Martin also defended accepting a €30,000 pay increase through the leaders allowance scheme. He said the fact was published in April 2014 and was passed by the party’s trustees.

Mr Martin said it was in respect of the extra duties the leader of the main opposition party has to undertake and said Taoiseach Enda Kenny and former Tánaiste Eamon Gilmore also accepted it.