Yesterday, the Revenue Commissioners published an online guide indicating how much property tax householders are liable to pay.

The first house is located on Connacht Street in Phibsborough, Dublin 7.

According to the orange coloured value band, a house on this street is in the same bracket as the French Embassy on Ailesbury Road in Ballsbridge, Dublin 4.

The guide which is now available on the website, Revenue.ie - provides average values for different types of homes based the location, how old the house is and the average price in the area.

The site says it does not provide market values for individual properties. This is because property owners have to undertake an independent evaluation to determine how much tax they are liable for.

“The guidance is primarily based on the market value of properties sold since the year 2010 in the area, adjusted for average price movements in the interim.”

“Self assessment requires property owners to honestly assess the market value of their own property. If a property is smaller or larger than the average for the area, is in a significantly poor state of repair or has exceptional or unique features, this will have to be factored into the assessment of the valuation band of the property.”

The Revenue Commissioners is warning that every household must complete a Property Tax form. Letters and e-mails detailing the charge and guidelines will be sent out to the 1.6 million liable properties over the next 4 weeks.

Revenue also says refunds for over-payment of the tax will only be given in extreme circumstances.

Revenue Commissioner Josephine Feehily admits there will be some errors with letters being sent to tenants instead of landlords and to people who have died.

In cases where the property tax is not paid she says the levy can be deducted from a person's salary, social welfare payments or bank account while interest and penalty charges will also apply.

The Sunday Times also reported that TDs who boycott the tax could lose their seat if they are re-elected and may have the tax deducted from their Dáil salaries.