A Junior Minister says they'll be looking at every loophole and exception before the so-called 'latte levy' is introduced later this year.
A consultation process is now underway with the public and stakeholders and is expected to take three months.
Under the change, a 20-cent fee will be added to the price of a hot drink if its sold in a disposable cup in a bid to reduce waste.
Minister of State, Ossian Smyth, says the new packaging law will save people money:
"More and more you're finding the goods and food you want to buy is wrapped in unnecessary single-use packaging.
"I think what will happen is shops and cafes will be less inclined to use this packaging, and you won't have to pay for it.
"I'm expecting when you get your cup of coffee, you bring your own reusable cup and you won't pay for your cup.
"It's a measure that saves money and reduces waste."
