The author of the report from An Bord Snip Nua said today that it makes no sense that everyone in Ireland is not paying for their water supply.
UCD economist Colm McCarthy says it is only fair that the cost of providing a water supply is shared out.
"For some reason there’s this strange idea that people in urban idea shouldn’t pay for water," he said. "People in rural Ireland do, directly to the local authority in some cases."
The Minister for Community Affairs Pat Carey has said this week that the equipment could be in place to roll out a water tax scheme in 18 months.
It is one of several contentious areas that the Government is having to consider as they face up to billions of euro worth of cuts to be made in December's Budget.