I propose to take Questions Nos. 87 and 92 together.
A key aspect of the work undertaken by Revenue was the development of a comprehensive register of residential properties in the State. I am informed by the Revenue Commissioners that since 11 March 2013 Revenue has used this Register to issue LPT Returns and supplementary information to owners of 1.66 million residential properties. The bulk issue of LPT Returns is complete. However the register will continue to be updated as properties are identified and matched, for example from late payers of the Household Charge, amendments to records where the correct liable property owner is made known to Revenue, and as new sources of information on residential property owners are made available to Revenue.
As I have indicated to the House on a number of occasions, most recently in my reply to Question No. 240 on 23 April, liable persons who have not yet received an LPT Return from Revenue must still self-assess the amount of LPT due, complete and file their LPT Return by the relevant deadline, and pay the tax due. They should contact the LPT helpline 1890 200 255 or they can login to LPT online at www.revenue.ie and file a return by clicking on the "I have not received a Property PIN" tab. In my reply I also indicated that the logistics of ensuring that the chosen payment option can be activated in good time for the July payments dates determine the paper filing closing date of 7 May. The e-filing closing date of 28 May is the de facto extension.
The requirements to self-assess and file an LPT return even if a property owner does not receive a Return form from Revenue, and the telephone filing arrangements, were set out in national and local newspaper advertisements two weeks ago. I am satisfied that this range of filing and payment options provides property owners with the opportunity to meet their LPT obligations.