It is 18 months since the Stevenage loanee's last Aston Villa appearance.
Toner is currently on a season-long loan to Stevenage, but has only appeared once in the league since mid-September and could have his agreement terminated earlier if agreed by all parties.
The 21-year-old's Aston Villa contract expires next summer, which suggests a cut-price deal could be available to Shamrock in January.
It is claimed that Toner previously agreed a temporary move to Tallaght in 2016, but the paperwork was not completed in time.
His Aston Villa career was then briefly revived after Remi Garde's sacking, but it is now 18 months since his last Villans appearance.
Toner is said to earn well in excess of what he could expect at Shamrock. Nevertheless, it is claimed that manager Stephen Bradley will try to convince him that a return to his native Ireland could be the perfect springboard - as it has proved for Toner's old teammate Graham Burke.
Does Toner have a future at Aston Villa?