Fianna Fáil's leader Micheál Martin has defended taking a €30,000 salary top-up from his party's taxpayer funding.

Mr Martin says the payment for his duties as party leader is fully sanctioned by law and fully transparent.

He has denied a newspaper report which claimed the payment was exempt from income tax.

He also said the payment, which is paid for through the party's public funding, is nothing unusual.

He said: "Previous opposition leaders, like Enda Kenny, would have been in receipt of about €50,000 a year, and Eamon Gilmore as well.

"I think it's in respect of the extra duties that a leader of the opposition has, and it was expressly provided for, to have it above board and reportable to Sipo (Standards in Public Office).

"It has been consistently the position now for the last 10 years, the trustees of the party approved that."