The Revenue Commissioners is giving employees who have not filed their Local Property Tax return a final few days to do so without incurring penalties.

The tax authority has issued a sample letter that it is sending to individuals who have not agreed to paid the levy.

One of the ways Revenue has to collect property tax from those who do not comply is by collecting it from their employers.

It will shortly issue a letter to pay-as-you-earn workers who have not filed a property tax return.

The letter will say that the Revenue will issue an instruction to the individual's employer to collect the tax after 1 July.

However, the letter says if the employee files a return within seven days of the date of the letter the instruction will not be issued to the employer.

If the employee does pay they will also avoid penalties.