Homeowners in better-off local authority areas may see their property taxes reduced under the Fine Gael local election manifesto.
The plan is to lower the tax in areas that have high commercial rates and will favour urban councils in Dublin including Dun Laoghaire/Rathdown.
The manifesto will be unveiled next week.
Labour has already promised a 15% cut in urban areas.
However, the parties committed to reducing the tax must be in control of the local council to implement it.