Revenue is insisting it is not penalising people selling homes for a higher price than their declared property tax value.

It follows reports today that hundreds of people have had to pay extra tax before they can close a sale on their homes.

Officials say that if a property sells for 15% over the top of the tax band that its value falls into, it has to go through a written clearance process.

The Irish Times says Revenue figures show there were 3,900 properties where the owner had self-corrected upwards their valuation band.

And in 20% of cases, the increase had been by three valuation bands or more.

Homeowners are facing questions, and the possibility of an extra bill, if the house sells for more than the estimated figure submitted to the local property tax office in May 2013.

It raised concerns that more people could be caught out in the market where some areas are seeing rapidly rising house prices.

However, Revenue spokeswoman Ann Looney told the Pat Kenny Show here are Newstalk that they just want to make sure homeowners were upfront in the first place.