Revenue will soon be writing to the one million residential property owners to give them the opportunity to decide how and when they want to pay the Local Property Tax.

They will not contact anyone who has paid this year's tax by deduction at source from their salaries or pensions, or by direct debit, those arrangements will roll over for next year.

The tax bill for properties in the 14 areas where the local authority has voted to reduce the tax should be reduced automatically

However this may not happen for 20,000 properties, amounting to up to 1% of cases because they have been assigned to the wrong county area

This is more likely to happen near local authority boundaries.

The local authority area for each property should be indicated on the tax records, or homeowners can check online.

The Revenue Commissioners say that so far this year the property tax has been paid on 94% of properties liable.