In a strongly worded reaction to the measure, which was announced by Minister for Finance Brian Cowen and was broadly welcomed by health campaigners, the director of the Catholic Communication Office, Martin Long, said the Catholic Church "utterly rejects the use and promotion of condomns".
He said the decision by Mr Cowen was "effectively promoting their widespread use", and promotes promiscuity.
"The Church's teaching is clear: within the sacrament of marriage, the use of condoms as contraceptives is wrong, though there may be mitigating circumstances," he said.
"Outside of marriage, the use of condoms encourages sexual activity, which is always gravely sinful. This decision sends the wrong signal to our young people as the promotion of condoms promotes promiscuity."
Health campaigners had earlier welcomed yesterday's announcement.
According to the Crisis Pregnancy Agency, it will see the price of a packet of 12 condoms fall by 80 cent to €12.40, while a packet of three condoms will be reduced 26 cent to €3.94.
Caroline Spillane, director of the agency, said a recent study by her organisation had shown that one in five people aged between 16 and 24 said the cost of condoms discouraged their use of them.
"While the reduction in cost to the consumer is not large, it will have an impact on the purse of the low-waged and younger person who report that cost is an issue for them," she said.
The Irish Pharmacy Union also welcomed yesterday's decision, but called on the Government to reduce the VAT rate on all medicines that are taxed at the rate of 21 per cent.
The Irish Family Planning Association, while welcoming the move, said that condoms in Ireland would remain among the most expensive in Europe. A spokesman for the Department of Finance confirmed that the EU VAT directive, which is in operation since 1991, allows for condoms to be sold at the new reduced rate of VAT.
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