Separately, in a post on Instagram, Dublin-born singer-songwriter CMAT said not allowing the prisoners to view the concert live was "offensive" and "dehumanising".
She said she would be happy to perform for the prisoners, "or in any Irish prison for that matter", and added:
"I believe in prison reform, and in dignity and in community. Anyone who knows anything about the history of country music would understand this."
A spokesperson for the Irish Prison Service said that "this event is for staff and invited guests from the local and surrounding areas, as recognition for the hard work staff do with their local communities throughout the year".
He added that there is a lot of good supporting work done by staff across the country in the prison service and this event is a recognition of that work in Castlerea Prison.
Nathan Carter's invitation came about as his tour manager Gerald Butler has a brother working in Castlerea.
They came up with the plan and approached Nathan and the Castlerea Prison authorities for this unique fundraiser.
The concert, called 'Nathan Carter Locked Up', is being held on a special stage in the prison chapel for the event.
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