The Cabinet will discuss lowering the age of consent from 17 to 16 at its final meeting before Christmas this morning.
It is being brought forward as part of measures dealing with child exploitation by the Justice Minister.
It is understood that Minister Shatter's memo does not give any recommendation on whether the age of consent should be lowered.
Education Minister Ruairi Quinn says it's time the law caught up with society.
"I would, myself, like to revisit the subject … but I think we should align the legal status and the legal code in accordance with current social practice in as far as possible," he said.