The HSE says surgeons will now be able to carry out some non-emergency operations that were suspended because of the pandemic.
Cancer and heart surgeries will be the priority for now.
Consultant oncologist John Crown says the pandemic has made the issue of Ireland's lengthy waiting lists far more pressing.
"We must remember that in Ireland pre-Covid, we faced this crisis in the health system which had the lowest number of specialists, amongst the lowest number of beds, the lowest number of intensive care beds and amongst the longest waiting lists of any country in the OECD," said Dr Crown.
"The pre-crisis situation is one that really did need addressing and reform and that need for reform has not gone away."