It follows a recommendation from NPHET, which has also advised that the number of households allowed to mix be reduced after Christmas.
It's warned that the virus is spreading faster than it anticipated after easing restrictions at the beginning of the month.
The Taoiseach believes it's likely the country will be in "level three plus" in January.
He says we can't ignore the potential impact celebrating Christmas will have on the virus.
"I said back again in October we wanted to give people a meaningful Christmas. And that will happen and I think from A mental well being purpose and from just families meeting that's important. I think they're looking at what happened in Thanksgiving in Canada, and in the United States when the big days like New Year's Eve, for example, did have subsequent repercussions in terms of the spread of the virus and we can't be blind to those experiences either."