Enda Kenny (Mayo, Fine Gael) | Oireachtas source

-----is to notify the Revenue Commissioners of the option he or she is choosing to pay the tax in 2014. There are two dates involved. The first is relevant if a person decides to respond through the postal system. He or she must notify the Revenue Commissioners by 7 November of the option that suits best. If a person notifies the Revenue Commissioners online, the relevant date is 27 November. As the letter indicates: "You may pay your LPT on a phased basis with effect from January 2014 using the following options...". The options are outlined. The letter only went to those who did not have a direct payment system in place.

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