The IRFU insist all 224 wheelchair-accessible tickets were sold for Ireland's Six Nations clash with France over the weekend.
A photo shared online showed a number of accessible seats empty during Saturday's match, but the IRFU say this was due to people with tickets not turning up.
In a tweet on Saturday night, Jack Kavanagh, who uses a wheelchair, said he was "incredibly frustrated" to see images of empty spaces having been put on a waiting list for tickets to the match.