Revenue has the power to take payments from salary, pensions and bank accounts

The revenue website states "A range of collection options will be utilised by Revenue including enforced collection from a property owner's wages or occupational pension, attachment of bank accounts and withholding of any refund of other tax as payment against LPT due".

Self-employed tax payers who have not filed a LPT Return "will not qualify for a Tax Clearance Certificate and may be liable for a late filing Income Tax/Corporation Tax surcharge".