The cabinet has failed to reach a decision on whether to appeal the Apple tax ruling.

Ministers met for almost five hours on the matter today but will have to reconvene on Friday.

Fine Gael ministers had made it clear they wanted a clear decision on Ireland's response as quickly as possible.

But independent ministers, and specifically those from the Independent Alliance,  had reservations about turning down a €13 billion euro payment.

It is understood their members, Shane Ross and Finian McGrath, are seeking the recall of the Dáil in exchange for supporting an appeal.

They also want the government to back a unified motion, strongly condemning aggressive tax planning.

Another meeting has been pencilled in for Friday to try and bring the debate to a conclusion.