What would this tax mean for commuters if it comes in?
It's been revealed motorists could face a tax on the distance they drive rather than pay excise duty on fuel.
That's just one of the options being tabled by the government to maintain tax revenue, as lower-emission cars become more popular.
The Irish Times reports Department of Finance officials are warning the move to more efficient cars could 'could severely challenge the revenue' generated for the exchequer.
CEO of AA Ireland Brendan Nevin says there are a number of difficulties with the proposal.
"There are two problems with it. First of all, it will disadvantage drivers who have to drive further distances," he said.
"The second problem is how do you collect the money? How do you measure the mileage?"