Only a small number of commuters have so far received refunds for rail and commuter services that they paid for but are not using.
The National Transport Authority (NTA) has been working on the refunds scheme for months now but it has insisted any refund amounts will be backdated.
Commuters have been discouraged from using public transport due to the pandemic so thousands of people have decided to work from home instead.
The refunds will apply to those who have bought tickets for Dublin Bus, Go-Ahead Ireland, Bus Éireann, Iarnród Éireann and Luas.
Large numbers of those seeking refunds are part of the TaxSaver scheme.
The scheme means employers provide their staff with bus, train and Luas commuter tickets while saving on employer-related PRSI payments. In turn employees benefit from reduced income tax, PRSI and Universal Social Charge payments on the cost of the tickets.
A spokesperson for the National Transport Authority said: "TaxSaver is already processing refunds for customers who request this through their employer and refunds are backdated to take account of Covid restrictions.
"For customers who wish to remain in the TaxSaver scheme, we are developing a solution to give extra months in lieu and hope to have details on this very soon."
Asked how many people have received refunds, the NTA said the number of customers who have already received a refund varies depending on the type of ticket and the transport operator.
However, the percentage of TaxSaver commuters who have received refunds so far amounts to 10pc to 20pc of such customers.