The Revenue Commissioners say they have no plans to place "a value on board and lodging" of adult children who have moved home.
It comes after reports that a new clampdown could see a gift tax imposed upon those who move home for financial reasons.
New proposals to change the Finance Bill are aimed at limiting tax exemptions granted on payments by parents and grandparents.
It proposes to limit the exemption to gift or inheritance tax to children under the age of 18 - or under 25 if they are in full-time education.
Payments by a parent to an adult child above €3,000 would be liable to tax.
However, experts said the change could see adults forced to return home out of economic necessity be obliged to pay tax on the "notional cost" of renting their own room in their parents' home - and the value of food, light and heat.
Items such as a contribution to wedding costs or the care of children by grandparents could also have a tax implication.
But Revenue say that any amendment to the section "would be designed to counter the current abuse of the section."
In a statement, Revenue say "The concern is that this exemption is being applied by law firms and tax advisors for High Wealth Individuals to avoid CAT on very substantial gifts rather than normal expenditure."
"Revenue is aware of cases where, for example, gifts such as cars and houses have been transferred to adult children. When queried by Revenue, practitioners have sought to argue that these gifts constitute gifts made in money or money's worth for maintenance, support or education. It is clear that the legislation was never intended to apply in this way."
"The tightening of the rules in the Finance Bill is to protect the exemption from spurious claims."
It also says that gifts to children by parents are not all taxable. "In the first place there is a small gift exemption of €3,000 per annum. In addition gifts and inheritances are only taxable if, in aggregate, they exceed a lifetime threshold of €225,000 and are only taxable on the amount in excess of that threshold."
Revenue adds: "There is no basis to the claim that Revenue will attempt, in applying this aspect of the legislation, to impute a value to the provision of board and lodging for CAT purposes in the circumstances described or to impute a value to services provided to family members."
Chartered tax adviser Brendan Allen spoke to Newstalk Breakfast earlier, and said he believed Revenue would only go after exceptional cases.
