Counties where so-called "wet pubs" reopened at the end of September experienced an increase in the 14-day incidence rate of Covid-19 ten days later.
A data analysis survey carried out by Ernst & Young (EY) and provided to Government stated that this increase was not seen to the same extent in Dublin, where wet pubs were not permitted to reopen.
The report noted, however, that the reopening of pubs on 21 September - everywhere except the capital - also coincided with the opening of universities and specific sporting events.
It said that the 14-day disease incidence rate started to increase in every county 10 days after pubs reopened. But the rise in Dublin's incidence rate was lower than elsewhere.