It has emerged the Help-to-Buy scheme, which aids first-time buyers of new homes, is expected to remain in place after the Budget.

RTÉ News understands a report commissioned by the Government says it is too early to say if it has had an effect on the price or supply of homes.

The report was written by consultants Indecon.

The Help-To-Buy scheme gives first time purchasers a tax refund of up to €20,000.

It was introduced in last year's Budget by then finance minister Michael Noonan, but it was criticised over fears it could increase prices.

While Help-to-Buy is expected to remain, there are big changes planned for the commercial property sector. 

It is facing a significant hike in stamp duty, which is currently 2%.

The rate was reduced significantly during the property crash in an effort to lure investors into the market. 

There is speculation the Government could increase the rate to 5% or 6%. 

Each 1% rise could raise €100m for the State.

Stamp duty is 9% on commercial property transactions in Britain.

The Government is likely to try to ensure the rise will not affect residential property, however, it would affect the sales of hotels, offices and retail units.

NAMA will not be impacted because it has already sold most of its commercial assets.

But the change will hit investors and vulture funds planning to sell.

Market observers point out the Government will have a challenge to ensure investors do not avoid the tax rise by using tax loopholes.