The Taoiseach says plans by the Revenue Commissioners to take the property tax from bank accounts, salaries or social welfare of people would only be a last resort.
Revenue Commissioner Josephine Feehily has confirmed to an Oireachtas Committee the range of powers that can be used to ensure compliance with the tax.
A major public information campaign on the new levy will begin in early March with letters detailing the charge being dispatched before April.
Revenue says 1.6 million households in the country are liable for the tax.
It adds that even people seeking a deferral must complete the forms.
Interest charge for non-payment
In the event of non-compliance, the levy will be deducted from a person's salary, bank account or social welfare payments.
There will also be an interest charge of 4% for people who get a deferral and 8% for people who do not pay.
Revenue Commissioners Chairperson Josephine Feehily says there are a range of enforcement options to gather the charge.
The Taoiseach says taking the money at source would be a last resort: