Junior Finance Minister Brian Hayes has confirmed the Government is considering exempting homeowners who paid high levels of stamp duty during the boom years, from paying the new property tax.
This new levy is expected to be introduced next year to replace the household charge.
An expert review group is currently examining how the property tax could be best implemented. The group is due to give its recommendations to the Government by this summer.
Minister Hayes said the Government was committed to engaging with the public on the fairest way to introduce the charge.
"Some scheme will have to be worked out, but it's too early to tell (what it will be)", he said, adding there would be a "substantial public debate on the options" after the review group's report comes out.