The DUP said the £300m was “around and above” the Executive’s budget and was not officially associated with its restoration.

With the Executive no longer working following DUP First Minister Henry Givan reconciled last month in protest against the Upper Ireland Protocol the leaders of the parties in the local government failed on Friday to attain an deal on spending the additional millions.

Sinn Fein insisted the money couldn’t be introduced with no Executive in place. Financing Minister Conor Murphy called on the DUP to renominate their First Minister and restore the Executive.

But Friend Jeffrey and the DUP said the £300 million was not connected to the Executive being in place but was relatively a “financial annex” built independently onto the Upper Ireland Budget.

The DUP said that it was comfortable of the guidance it received why these millions can be allocated independently from any budget approved of a money minister in deal with other ministers.

The £300m additional funds pauses on to three areas: a £50m carryover of unspent money from the past budget, a £150m loan to be repaid to national government within five decades and a £100m “consequential” payment. The latter is connected to Chancellor Rishi Sunak’s separate on power expenses he spread via English regional authorities – Upper Ireland was handed 3 per cent of what England received.

Talking following a conference of the five Executive parties at Stormont, the DUP chief said: “It had been established that the £300m allocation is outside the budget, is for another financial year and £150m of it is really a loan to be repaid within five years.”

He explained that as well as providing a costs statement discount to around 640,000 families other sections facing pieces such as Justice would have benefited from the additional money to pay for the increasing price for instance of heat prisons.

“Sinn Fein has lots of bluster but no approach,” Friend Jeffrey said, “Sinn Fein should dial down the politics and give attention to solutions. They told us we couldn’t distribute baseball stadia funding, we have. They told us we couldn’t pass legislation. We have. They told us we’d delay a Famous Punishment Inquiry apology, and we are. “

The DUP chief emphasised he could resist demands from Sinn Fein and the other parties to re-appoint a First Minister.

“I warned the pro-Protocol parties since last September that the First Minister could be stepping down if the Protocol remained. They ignored calls from every unionist celebration,” he said.

Friend Jeffrey said he was willing to look for support from Westminster to see if legislation can put there release a the funds and also cut responsibilities on petrol and diesel.

The five celebration leaders spent 90 minutes on Friday morning discussing at a virtual conference how to spend the £300m. They spoke with the Attorney General Brenda Master as well officials from the Division of Finance.

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