The Tax Strategy Group paper on income tax says that the timing of any proposed changes to the system of flat rate expenses for employees will require 'careful consideration'.
The TSG says the issue must be weighed against the present 'unprecedented social and economic circumstances.'
A review into flat rate expenses by Revenue began in 2018 but the paper notes that Covid-19 has caused huge disruption in the labour market.
Revenue's review covered 53 job types and 134 categories of expenses.
The paper suggests that if the system were to be streamlined, then an increase in the Employee PAYE tax credit might be a 'straightforward solution' to replace flat rate expenses.
The paper also goes into some detail over the question of reintroducing tax relief on trade union subscriptions, which it estimates could cost the Exchequer €39.5m a year.
It outlines three options for government: reinstatement of relief, not to reinstate relief or to extend the relief on charitable donations to trade unions.