Ireland will today formally recognise Palestine as a State with the Palestinian flag set to be raised over Leinster House.
The recognition would establish full diplomatic relations, upgrade the Palestinian Mission to Ireland to an embassy and the appointment of an ambassador.
The memo to Ministers is understood to point out that the 'clear and consistent' position of Ireland over recent decades is for the Israeli occupation of Palestinian territory to end.
Later Taoiseach Simon Harris will address the Dáil where it is expected he will say that Palestine should be able to vindicate the full rights of a State - including self-determination, self-governance and security.
All parties will be invited to contribute to Dáil statements on the matter.
The recognition by Ireland comes as an Israeli airstrike in the southern Gaza city of Rafah killed at least 45 people yesterday.
Israeli officials claim the strike was against Hamas commanders.
Israel's Ambassador to Ireland, who was recalled to Israel following the Government’s decision, warned Ireland's plan to recognise a Palestinian State sends the wrong message about Ireland as a tech hub and is worrying Israeli investors in the Irish services sector.
Speaking in Jerusalem, Dana Erlich said she hoped to return to Ireland but said she saw Ireland’s Government as siding with Palestinians against Israel.
The Taoiseach said we needed to see a two-State solution that recognises the State of Israel, and the State of Palestine.
Simon Harris added that efforts to keep the prospect of a two-State solution “alive” would be “a huge challenge” saying Ireland must be on the right side of history.
Tánaiste Micheál Martin has denied claims the recognition is a “reward for terror” from Hamas.
“Nothing could be further from the truth,” it said.
“We have recognised both the State of Israel and the State of Palestine, precisely because we want to see a future of normalised relations between the two peoples.
“One where negotiations, between two sovereign states on an equal footing, is the mechanism used to get to a just and lasting settlement, based on internationally-agreed parameters.
“Where extremism is sidelined and moderate political voices, ready to make sensible political compromises that give their people a future of security and dignity, are supported.”
Main image: Palestine Flag. Picture by: Alamy.com