The man was found unresponsive in Carrick-on-Suir at approximately 2:30 am.

A female occupant, also aged in her 20s, was taken to Wexford General Hospital for treatment.

A male aged in his late teens was conveyed to University Hospital Waterford for treatment of injuries believed to be non-life-threatening at this time.

It is believed the body washed ashore having been in the water, and the discovery was made by a person out walking at seven on Monday morning.

A second boy was injured in the collision

The pedestrian was struck by a tractor at Sean Kelly Square, Carrick On Suir, Co. Tipperary on Saturday afternoon.

The incident happened on the Old Tramore Road at Greenfields, at approximately 3pm.