The head of Revenue's Local Property Tax branch has urged homeowners to submit their LPT return by today's 5pm deadline.

Katie Clair told Morning Ireland that 1.2 million returns have already been filed - 100,000 of these were filed yesterday.

The LPT helpline took 16,000 calls yesterday from property owners seeking information on filing returns.

"It is clear from the volume of activity that the majority of property owners are doing what they can to file their returns ahead of the deadline today at 5pm - we would urge anybody yet to file to do so today," Ms Clair said.

The LPT website was out of action for two hours yesterday when it crashed due to the high number of people submitting their application.

Ms Clair said that for those who have an existing direct debit set up, there is still an obligation to file a return by today.

Home-owners are obliged to submit a return based on the value of their home as of November 1.

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