Local authorities are preparing to hand over a database to the Revenue Commissioners that will help identify almost 400,000 households who have yet to pay the household charge.
New figures show almost 1.2 million – or 73 per cent – out of an estimated 1.6 million liable households have paid.
Householders who have not paid have less than 90 days to do so before local authorities pass on their register to the Revenue Commissioners.
Those who pay by April 30th will have the fee capped at €130 – the original charge plus €30 in arrears and penalties.
The charge is due to increase to €145 by May. If the tax is still outstanding by the end of June, it will increase to €200 and be added to local property tax due on the property.
The Revenue says it will begin to seek payment using normal collection or enforcement options, such as deduction at source, the sheriff or court orders. It says interest and penalties may also apply.
It is developing its own register of residential properties drawn from a range of sources including a household charge database compiled by the Local Government Management Agency, data from gas and electricity companies and other sources.
Minister for the Environment Phil Hogan thanked those who paid the charge despite having a “tough time of it”.
“They recognise the importance of compliance with the law of the land and, by paying the charge, they have made their contribution to the provision of essential services in their own areas,” he said.
A spokeswoman for the Revenue said that any household charge arrears would be folded into the local property tax.
“Revenue will pursue this additional liability when the local property tax system is fully operational. Interest and penalties under will apply to the additional €200.”