Garda Commissioner Noirín O’Sullivan has this evening spoken said the Gardaí have never denied the existence of the Provisional IRA.

In a statement released this evening the commissioner responded to “(assertions) from some that An Garda Síochána has denied the existence of the Provisional IRA.”

These comments, Ms O’Sulivan said, appear to be based “on a letter issued by An Garda Síochána to a public representative last February.”

The letter Ms O’Sullivan appears to be referring to is one sent by An Garda Síochána to Padraig Mac Lochlainn, Sinn Féin TD, in relation to claims by Sunday Independent Editor Jim Cusack. The letter stated that Gardaí had no evidence to back up the claims that “the Provisional IRA still maintains its military structure and confines its criminal activities to fuel laundering, cigarette-smuggling and counterfeiting.”

However, “(t)hat letter did not deal with the question of whether PIRA continued to exist,” Ms O’Sullivan said.

The statement was focused purely on “a specific question as to whether 'the Provisional IRA still maintains its military structure and confines its criminal activities to fuel laundering, cigarette smuggling and counterfeiting,” Ms O’Sullivan said.

None of this however means that the IRA has ceased to be, she says, but rather that the terrorist and military capabilities are no longer there.

“The IMC (Independent Monitoring Commission) has not indicated at any time that PIRA had ceased to exist; nor has An Garda Síochána,” Ms O’Sullivan said.

Justice Minister Frances Fitzgerald has requested a “fresh assessment” of the Provisional IRA from An Garda Síochána.

“An Garda Síochána, of course, keeps its security assessments under constant review,” Ms O’Sullivan said.

“Our security assessments will continue to be based on credible intelligence, hard facts and emerging evidence.”

Last week, PSNI chief George Hamilton said elements of the IRA were responsible for the murder of Mr Kevin McGuigan in Belfast, which has sparked a political storm, leading today to the UUP leader recommending his party leave the North’s power sharing agreement.

Sinn Féin have vehemently denied the claim that the IRA is still in existence - with party president Gerry Adams making firm denials that the group is still operating.