The Finance Minister Paschal Donohoe has said plans to look at moving civil servants outside urban areas is not "decentralisation phase two".
Mr Donohoe announced yesterday that his Department will look at the possibility of civil servants being able to do their jobs from rural Ireland.
Other measures in the Budget like the carbon tax have been labelled as taxes on rural dwellers.
The Minister said the idea is in its early stages.
Mr Donohoe said: "I think we are a long way from describing this as decentralisation phase two actually. What I just said here is that it is something I wanted the Department of Public Expenditure and Reform to evaluate and look at for me.
"I phrased it very much in terms of support offices and service offices. We have a lot of experience of this working well for us at the moment."