Co Donegal had the worst record of compliance with local property taxes last year.
The Revenue Commissioners took in €482 million in local property tax receipts in 2018.
The tax, first introduced in 2013 as Ireland struggled to pull itself out of a recession and an international bailout programme, had a 97 per cent compliance rate last year, in line with previous years.
Donegal had the worst record, a distinction it carried forward from 2017. A total 93.3 per cent of properties paid the tax.
In cases of non-compliance, the Revenue said that it had “no alternative” but to deploy enforcement measures and sanctions to ensure payment.
Local authorities do not collect or retain the payments, which are handled by the Revenue Commissioners directly.
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