Google Maps are being used to help assess the valuation of properties, according to the chairman of the Revenue Commission.

It emerged as Niall Cody discussed the introduction of the Local Property Tax at the Oireachtas Public Accounts Committee.

He was asked by Fine Gael's Gabrielle McFadden about the evidence required to prove a property owners' valuation was right.

Ms McFadden asked did Revenue physically go to a house if there were questions over a valuation.

Mr Cody said properties were geo-coded and Revenue used Google Maps to look at houses.

He pointed out that a compliance valuation team was being set up to ask people if they were satisfied with their LPT valuation.

Revenue has collected in excess of €1bn in Local Property Tax since 2013.

Mr Cody said €45m of that figure included the Household Charge.

He also said LPT compliance rates for 2013 and 2014 were 97%, with the rate for 2015 currently standing at 96%.

There are 1.95m properties on the register, and Mr Cody told the PAC 600,000 warning letters were issued by the Revenue since 2013.

In 140,000 of these cases, payments were deducted from a salary or pension.

In 29,000 cases tax clearance certification was refused and surcharges were imposed in approximately 19,000 cases.

More than 1,000 cases were referred to the Sheriff for collection.

To date no LPT liabilities have been referred to court action, nor has Revenue used its attachment powers to secure payment.

Mr Cody told the committee that the introduction of the LPT was a huge undertaking for Revenue, at a time when resources were diminishing in terms of staff numbers and Revenue's administrative budget