Taoiseach Micheál Martin says the Cabinet is working towards "a clear timetable" for reopening indoor hospitality.
An incorporeal Cabinet meeting is being held on Monday in relation to the legislation that the Government will introduce the Dáil this week to facilitate reopening of indoor dining and indoor hospitality, in line with advice received from the National Public Health Emergency Team (Nphet).
The Government is aiming to have indoor dining reopened no later than July 23.
"We've been doing it in a phased basis, but in the initial phase, this legislation will make it clear and it will be in line with the Nphet advice," Mr Martin said on Monday.
"The Government will be meeting tomorrow, we'll make a decision on that. I don't necessarily want to pre-empt it, but we are working towards a clear timetable to table both in terms of the formulation of the plan, but also working with the industry, and the negotiations that took place over the last week that were constructive.
"The whole purpose is to protect people and so we do it safely, because we understand it's very important the sector, and they do need opportunities but we also need to do it in a safe way, one only has to look at the figures in Holland, in terms of what the Delta variant can do."
Mr Martin said the full effect of the Delta variant in Ireland "remains to be seen".
"We want to protect that reopening, consolidated on the principle that what we open, we keep open and the same applies to indoor dining, and hospitality. I do understand fully, their frustration, but it's not actually Government, it's Covid," he added.
Mr Martin defended hotels being open for indoor dining but not bars by saying "particular locations and particular activities are more dangerous than others".
He said the decision that indoor dining will still be limited to one hour and 45 minutes, even for those fully vaccinated, was the advice from Nphet.
"Nphet was very clear in terms of the framework under which they wanted indoor dining to be reopened," he said.
"We'll be looking at potentially then, the application of testing and having evaluated the first phase and there is caution here in terms of the one hour, 45 minutes and so forth.
"I think it's important that we can facilitate reopening indoor dining in the first instance."
Mr Martin also criticised UK prime minister Boris Johnson's loosening of restrictions from July 19 as the Delta variant continues to spread in England.
"In terms of young people, the key issue for us is about protecting people who aren't vaccinated. It's not an age thing in itself, fundamentally it's about protecting people. We don't want people to get Covid. I wouldn't like to have the UK approach of 'let it rip', so to speak.
"Covid can be a very nasty virus, it can do other damage to young people as well and I certainly don't want to do that – 10% of Covid cases are long Covid."