More than 5,000 exam centres will be used nationally to hold next month's Leaving Cert exams.
The State Examinations Commission is expected to publish guidance soon which limits 10 students to a room with two metres between each desk, according to the Irish Times.
Gyms and sports halls will be able to cater for up to 72 students with schools being asked to carry out their own risk assessment.
Figures show 87 per cent of the 60,000 Leaving Cert students have opted for a combination of both written exams and predictive grades.
The paper also reports that 6 per cent have opted for predicted grades only.