The Taoiseach has said the billions of back-taxes from Apple could be spent on energy, water and housing.
The money is being paid to Ireland after European Court of Justice (ECJ) sided with the European Commission following an eight-year legal battle which saw the funds sitting in an escrow account.
There has been widespread speculation as to where the more than €13bn Apple tax money will go - with calls for more hospitals, housing and even an Olympics 2036 bid among the suggestions.
On The Pat Kenny Show, Taoiseach Simon Harris said the money should be spent on a legacy project.
"You can't spend this money on recurrent day-to-day spending," he said.
"You only get it once so you can only invest it and spend it once. I've already heard proposals to spend it 10-times and it's not even 10am.
"You can spend it on things that are called one-off [projects] - you can absolutely invest it in infrastructure, you can absolutely invest it in capital.
"I think that's the space we should be looking at".
'Not where we need to be'
Mr Harris said the Apple tax money should be used to keep Ireland competitive.
"We have very serious constraints in Ireland when it comes to infrastructure and when it comes to things that make us competitive," he said.
"We're not where we need to be when it comes to energy, when it comes to our grid for electricity, we're not where it needs to be when it comes to water supply and we're not where it needs to be when it comes to housing supply.
"They're three areas where that I think you could have a significant and exciting conversation about how you would harness this one-off windfall for our country.
"You'd ideally try and do as much of that as possible in a way that is off balance sheet - in other words it doesn't affect your day-to-day budgetary cap.
"I think that's the initial direction of travel I'd like to see happen".
'Disingenuous' commentary
Mr Harris the Apple tax money should not become a political debate.
"What we should not do, what would be absolutely disastrous for this country, is if the next general election is debased in terms of having a debate about how everyone spends the money over and over again," he said.
"What can be delivered is investment on infrastructure and infrastructure does include housing for our people".
On suggestions the Apple tax money could be used to build Dublin's MetroLink, he said: "We are obviously going to deliver a Metro project".
Mr Harris also dismissed "disingenuous" commentary that Ireland could have got the money sooner by not being involved in the legal action.
"That is of course baloney to anybody who looks at the issue because Apple were already taking the case so there wouldn't have been a finality this case any quicker," he said.
He added that Ireland has "stood by foreign direct investment and stood by jobs in the country".
