The Government is monitoring countries that are experiencing a second wave of COVID-19 as they consider plans for an exit strategy.
Japan and Singapore have reported an increase in cases after easing restrictions.
Work on a step-by-step guide on how to reopen the country is ongoing and will be published before May 5th.
Senior Government Official Elizabeth Canavan says plans to ease restrictions will be guided by public health advice.
"As the Taoiseach has said, we are preparing a plan which we'll have ready to share in advance of any modifications to the current restrictions.
"It is clear that any plan to ease some of the restrictions will have to be done hand in hand with continuing to follow public health advice, including social distancing requirements."