The housing minister has been accused of ignoring the recommendations of a special committee on housing.
The all-party committee was set up after the election to look at ways of increasing building and lowering the cost of housing.
But one opposition TD says the recommendations were ignored by Simon Coveney in Tuesday's Budget.
Sinn Féin's Eoin Ó Broin says good ideas have gone to waste: "What we proposed back in June was the housing unit be given a task of doing an annual audit of the all in cost of providing residential units.
"Unfortunately Minister Coveney ignored that piece of advice, and he has come up with a very foolish scheme and I think it is going to cause an awful lot of problems for an awful lot of first time buyers."