The Office of Public Works has confirmed it is considering the sale of a number of Garda stations as part of a restructuring of State property.
However, it denied that it was closing down rural Garda stations, and stressed that gardaí would be rehoused in new purpose-built facilities.
It said that Tallaght Garda station in Dublin is to be sold, but with the condition that the developer will build a new station on the site.
The station is located on a large site in a prime development area beside The Square shopping centre, so it made sense to profit from this, the OPW spokeswoman said.
The OPW is also targeting the sale of old buildings which would be suitable for conversion into family homes. They would also suit redevelopment as many are in the centre of towns and villages.
Many of these old buildings are protected structures and cannot accommodate new Garda needs such as security measures.
"This is purely a property drive to replace inappropriate properties," the spokeswoman said. "The OPW has no call on the closing down of Garda stations."
The project was at a very early stage, she said, and it was impossible to say how many stations would be sold and replaced. There were over 200 rural Garda stations but not all of them might be sold, she said.
It is understood up to 12 stations in Tipperary and Limerick have already been earmarked for sale.
The Department of Justice had agreed to the scheme and approval was now awaited from the Garda Commissioner, Mr Noel Conroy.
The OPW spokeswoman said the move would benefit gardaí and the public.
"It will provide purpose-built facilities for gardaí and this will help gardaí to provider better services to local communities."
The Office of Public Works is responsible for the running of nearly 2,000 properties around the country. This includes courthouses, but excludes schools and heritage properties.
It began an audit of its properties last year.
Estimates of the OPW portfolio have been put at about €2.5 billion.
Last year, the OPW spent €6.7 million acquiring sites for 11 new Garda stations in Donegal, Dublin, Galway, Kildare, Limerick, Mayo and Sligo.
Speculation has also been centred on the sale of a number of other key State properties, including the Central Mental Hospital in Dundrum.
The possibility of closing some rural Garda stations has periodically arisen in recent years but has always been contentious.
The State spends almost €90 million a year in rent for buildings leased by the OPW.
A total of €86,478 million is paid a year in rent for buildings leased in every county for use by Government departments and State agencies.
According to the Minister of State for Finance, Mr Tom Parlon, "a small percentage of the space rented in some counties is for Garda stations".
He told the Fine Gael Wexford TD, Mr Paul Kehoe, that the lowest spend of €4,000 is in Kilkenny and the highest of €75,116 million is in Dublin.
The second highest rent of €1,672,000 is paid in Cork.
