Households are facing a 100 euro charge from next year.
The Cabinet approved the new levy earlier today.
However around 100,000 low income homes are likely to be given a waiver.
The charge is an interim measure put in place until water charges and a property tax can be rolled out in a couple of years time.
Political Correspondent Paraic Gallagher says everyone will be affected.
"It is a blanket charge of 100 euro per household - and you'll pay that whether you own a mansion in Dublin 4, a cottage in Donegal" he said.
"It's the owner who pays the charge so if you're a renter, you can expect your landlord to be passing it on to you".
"Very low income households - and the government probably will estimate this at around 100,00 of the 1.8 million in the country - they'll get a waiver so they won't have to pay the charge" he added.