Mr Heaton-Harris added “It did not need to be taken now, given the issues are already before the UK courts”.

The decision by the Republic of Ireland comes as Northern Ireland has remained politically deadlocked with no working administration sitting for months.

Northern Ireland DUP leader Sir Jeffrey Donaldson accused the Irish government of “double standards”.

Sir Jeffrey told the BBC: “I think there are double standards on the part of the Irish government here and whilst I am strongly opposed to the Government’s amnesty plans, we voted against it, we spoke against it and we continue to oppose it, but I don’t think the Irish government are in a very strong position to point the finger at the UK Government because the Irish government have no proposals to deal with the legacy issues.

“No proposals to deal with the quite significant number of murders that were committed either in their jurisdiction or from their jurisdiction.

“For years effectively there has been a form of amnesty in the Irish Republic because they have not actively pursued those responsible for these crimes.”

It comes as the Northern Ireland Assembly remains in deadlock politically