The protracted process of counting votes in Ireland’s General Election will begin as an exit poll put the three main parties virtually tied.

The selection by Fine Gael of Senator John McGahon in Louth has also dogged the Taoiseach’s campaign. Mr McGahon was found not guilty of assaulting a man outside a Dundalk nightclub in a criminal case two years ago, but a civil action earlier this year found him liable and he was ordered to pay damages.

The two main parties in the outgoing Irish government have again ruled out Sinn Fein as a potential coalition partner in the next government. The leaders of Fianna Fáil, Fine Gael and Sinn Féin were taking part in a TV debate just days before the general election.

Stakes were high for the main political parties of Fine Gael, Fianna Fáil and Sinn Féin going into this election, with polls showing them neck and neck.

Sinn Féin (21.1 per cent), Fine Gael (21 per cent) and Fianna Fáil (19.5 per cent) are virtually neck-and-neck in terms of first-preference votes in the general election, according to an exit poll. The Social Democrats are on 5.8 per cent of first-preference votes, followed by Labour (5 per cent) and the Green Party (4 per cent).

Fianna Fáil’s refusal to contemplate Sinn Féin as a coalition partner is policy-based and not personal, Micheal Martin has insisted. Mr Martin again made clear he would not engage with Sinn Féin in relation to government formation post-election.