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 cents 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 that the goods you want to buy, the food you want to buy, is wrapped in unnecessary, single use packaging.
"I think what's going to happen is shops and cafes are going to be less inclined to use this packaging, and you won't have to pay for it.
"I expect for instance you go buy a cup of coffee, you use your own reusable cup, and you won't have to pay for that cup - and those cups probably cost 20 cents now.
"It's a measure that's really going to save money and avoid waste."
