Taoiseach Enda Kenny has withdrawn controversial comments that documents relating to the bank guarantee had "disappeared behind radiators".

Mr Kenny made the comments shortly after the Government was formed in 2011.

He withdrew the remarks after Fianna Fáil leader Micheál Martin raised the issue in advance of the first day of public hearings of the banking inquiry.

Mr Martin said the Taoiseach and Chief Whip made allegations in this House that files in the Department of the Taoiseach had disappeared. "The question now is whether the Taoiseach has the basic decency to withdraw the slur against the officials of his Department and his predecessor."

He said that at the very least, if he could not apologise, he could state he was “withdrawing any suggestion that the files, in his own words, had disappeared ‘behind radiators’ or anywhere else”.

The Fianna Fáil leader said it had been proved repeatedly that a large number of files were available in both the Department of the Taoiseach and the Department of Finance. Mr Martin said he had written to the Secretary General of the Department of the Taoiseach "who is satisfied that all records were kept in accordance with the law".

Mr Kenny said he had told the Dáil in June that there was documentation within the Department of the Taoiseach.

“I accept this and if I have caused any offence about it, I certainly withdraw it.”

Mr Martin said: “It was the phrase the Taoiseach used. He stated files had disappeared behind radiators.”

The Taoiseach: I might have made a comparison with what had happened or references in other cases, where papers had slipped down behind boxes and radiators. I withdraw it.”