The owner of the final letter of surrender written by Pádraig Pearse in 1916 is "very disappointed and slightly incredulous" that the Government is refusing to bid for it at auction tomorrow.
The letter, written by Pearse on 30 April 1916, shortly before he surrendered to Brigadier General William Lowe, will go under the hammer in Dublin with a guide of between €1 million and €1.5 million.
The letter's owner, described as non-Irish and a resident outside of Ireland, bought it in 2005 at a public auction for €800,000, to prevent it leaving the country at that time.
Stuart Cole, a Director of Adam's Auctioneers, said he had encouraged the Government to buy the letter at the auction for the State's archives.
He said the owner of the letter visited Dublin during the 1916 commemorations and was "encouraged by the respectful appreciation of the historical events".
He decided his custodianship was no longer required and gave the letter on loan to the GPO's "Witness History" museum, where it could be viewed by the general public.
Mr Cole said the owner hoped the letter would be bought by the Government, but said Minister of Arts, Heritage, Regional, Rural and Gaeltacht Affairs Heather Humphreys has confirmed the State will not be making an offer for "this rare piece of Irish history."
A spokesperson for Minister Humphreys said it was agreed that the amount being sought for the letter "would not be the best use of taxpayers' money" and that many cultural institutions here already hold a number of other letters written by Pearse during and after the Rising.
Mr Cole said it is expected that the letter will leave Ireland as the only real interest expressed so far has been from overseas.
However, if it does not reach its reserve the present owner will retain it.
In the Dáil this afternoon, the Taoiseach said it is not Government's "intention" to buy the letter.
Mr Kenny said the estimated cost was "very high".
The matter was raised during Taoiseach's Questions by Sinn Féin president Gerry Adams who urged Mr Kenny to reconsider the decision, saying it was a "metaphor of official attitude to the men and women of 1916".
Mr Kenny added that there had been significant spend on the events of the anniversary of 1916, including the purchase of Moore Street buildings.
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