The Government is to consider whether those who paid a large amount of stamp duty for their homes should be exempt from a new property tax.
The new tax is due to come in next year in place of the €100 Household Charge.
A group set up to advise on the new tax and to recommend who should pay it and who should be exempt is expected to issue its final report next month.
Senior Government figures have said there should be an acknowledgement that those who bought during the boom paid very high stamp duty bills.
For example, those who bought a house in 2006 for €240,000 paid around €8,000 in stamp duty, while a €500,000 home came with a €30,000 stamp duty bill.
The current stamp duty rate is 1% for homes costing under €1m.
Michael Dowling from the Independent Mortgage Advisers Federation said those who paid a large amount in stamp duty should get some relief from any new property tax.
Independent TD Joan Collins, who is opposed to any property tax, said the proposal showed the Government was panicking.