The Minister of State, Fergus O'Dowd, has said the Government intends to apply the €100 household charge for two years after which a property tax will be brought in.
He told the Dáil that Environment Minister Phil Hogan is to establish an expert group who will examine how best to implement the property tax, in a way that is equitable.
The Local Authority/Household Charge Bill passed all stages in the Dáil last night, by 90 votes to 47.
Several TDs have said they will not be paying the tax. The Government has said those who fail to pay will incur fines of up to €2,500 - however opponents say the penalties are being used to intimidate the public.
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