Ms Josephine Feehily:

That is entirely different. The Deputy used the word "penalty". The penalties are provided in the law for failure to provide a return. That penalty will not be imposed without Revenue writing to people. There is also a right of appeal and so forth, as we discussed. A tax debt, which we discussed earlier, will go on somebody's record. If a person owes a tax debt, it can be collected using our normal enforcement powers, as is the case with other tax debts in respect of income tax, VAT and so on. In this context, the local property tax can be collected from salaries.

It can also be collected by way of an attachment order in the same way as all tax debts.