Strike action by gardaí on Friday looks set to go ahead after a fresh offer for improved terms and conditions was rejected.

The 31 Executive Committee of the Garda Representative Association unanimously rejected the deal proposed by the Department of Justice.

Shortly before 10pm, the meeting ended with no resolution reached to avert strike action by gardaí in a dispute over pay.

It is understood a number of measures were on the table; the assimilation of the rent allowance in to basic pay on a phased basis and a parading allowance worth €1,400 to gardaí.

The GRA said that as the core issue of pay was not addressed, it had no option but to reject the deal.

There is now the option of the Labour Court, however the GRA will have to await an invitation.

With no resolution in sight, rank and file gardaí and middle ranking officers are set to withdraw from duty for four Fridays in November.

Speaking earlier, GRA President Ciarán O'Neill said the GRA had received the final document from the Department of Justice. 

Mr O' Neill refrained from commenting on how confident he was that Friday's pending strike would be diverted, adding that that is a decision for the Executive to make, "based on the document". 

Meanwhile, the National Executive of the Association of Garda Sergeants and Inspectors will meet Tuesday morning. 

The AGSI has accused the Government of circulating misinformation, saying that contrary to statements from Minister for Public Expenditure and Reform Paschal Donohoe and Government Chief Whip Regina Doherty, it is dealing with the Workplace Relations Commission on a once-off basis as part of this process.

It also said the issue of long-term access to the WRC needs to be resolved and has rejected claims that the Public Sector Commission on Pay is capable of resolving the issue of garda pay.

AGSI President Antoinette Cunningham said the association was accessing the WRC on an 'ad hoc' basis to deal with the current negotiations and the substantial issue of long-term access remains to be resolved.