It is easier for the Revenue Commissioners to collect LPT by monthly deductions than by chasing people for single lump sums.
Instalment systems work well. The Government should give taxpayers that option to pay their water charges (WC) also.
A unified collection system of LPT and WC would fulfil the criteria of the Three E’s — efficiency, effectiveness and economy. It might also evaporate much of the steam out of the protest movement.