Micheal Martin has hit out at a new Fine Gael election advert - linking Fianna Fáil to ghost estates.

Fine Gael's advert, unveiled this morning, shows three unfinished houses from a ghost estate in Leitrim, with the slogan 'Don't let Fianna Fáil come back to haunt us.'

.@fiannafailparty have no plan and cannot be trusted to manage the economy. #af16 https://t.co/XHYYO43m6P pic.twitter.com/sOdNXLYl5y

— Fine Gael (@FineGael) January 16, 2016

The Fianna Fáil leader says it's a breach of Enda Kenny's promise to keep away from negative campaigning.

But he's also questioned the decision to attack Fianna Fáil on housing, when the government's own record is debatable:

He's also defended taking a €30,000 salary top-up from party funds in 2014, as reported in today's Irish Independent.

The payment was disclosed by the Standards in Public Office Commission, and is permissible under political funding laws to reflect the extra duties taken on by party leaders. Similar payments were made to Enda Kenny before Fine Gael took power in 2011.

Today Deputy Martin denied that the payment is tax free - and says the payment is justified given his extra workload and duties as a party leader.