Over €71m in retirement lump sums have been paid to HSE staff in the first nine months of the year.

17 staff who received over €250,000 were consultants, including obstetricians, psychiatrists and paediatricians.

Figures obtained under the Freedom of Information Act show 131 received at least €100,000.

Professor Bill Tormey, who is a Consultant in Beaumont Hospital says the payments reflect the salaries paid to consultants.

"It's relative as well, because of the cost of living.

"If you're living in Dublin and you're paid 120 grand a year, you're not rich because look at the costs of houses and the costs of schools.

"You can talk about sending to your kids to public schools, then there's voluntary contributions and everything else - that's the way of the world here."