Declan Haughney told the Irish Mirror he and another man took Peadar Doyle, 66, on a five-minute walk from his home on Pollerton Road, Carlow, to collect his pension last Friday morning.

The 40-year-old said he had lived with his uncle throughout his life and believes he may have died on the way to Hosey's post office on Staplestown Road.

He said he and another man linked arms with him and dragged him to the post office.

"He was walking like normal and then I reckon he died," he said, adding that Mr Doyle started "dragging his heels" at one point.

"We were grand like then all of a sudden he started going all slumpy," he said.

"We thought nothing of it because Peadar had had heart attacks and all."

He said they let him go at the post office counter and it was only after he dropped to the floor that they realised he had died.

Mr Haughney said he believes he is being falsely accused of trying to claim his uncle's pension because he previously stole from his aunt and served two years in prison.

He said: "Why would I want to rob my uncle?

"I'm 40 years of age yeah, I'm not a child, I'm not a young fella.

"I'm not an eejit to walk into Hoseys with a dead man and collect his money.

"Am I cuckoo? Am I cuckoo? I'm not."

Irish police also believe Mr Doyle died before his body reached the post office at 11am, according to the Irish Times.

Foul play has reportedly been ruled out but a post-mortem was only able to estimate the time of death as some time on Friday morning.

Police have not yet determined whether the retired painter was already dead when taken from the house.

Earlier this week it was reported that Mr Doyle had been carried up to the post office counter by two men who were propping him up.

When the group approached, a "concerned staff member enquired about the wellbeing of the man", the Irish Times said.

At that point, the two others "dropped the man and left the post office", the paper added.

Staff then apparently attended to the man and found he had died.

According to RTE, a man initially called into the post office to collect a pension on behalf of an elderly man.

He was apparently told, however, that the recipient had to be present, and two men arrived a short time later with the deceased.

No money was handed over, the Irish Independent said.

Mr Haughney has not been arrested.

An Garda Síochána said the focus of their enquiries "is now on the ancillary events that took place at the business premises connected to the recent death of the male".