The ESB, Telecom and An Bord Gais will bill customers in both euros and pounds during next year.

Other State bodies will also start dual billing during 1999, according to plans unveiled as part of the Third Edition of the National Changeover Plan.

The plan, launched yesterday along with a public information video on the changeover, also states that on-line game tickets from the National Lottery will show the euro equivalent from January, while scratch cards will start as soon as printing schedules permit.

The Revenue Commissioners will also be showing both amounts on tax free allowance certificates, as will television licence and renewal notices.

Civil service pay slips will also show the net amount of pay in both currencies while Dublin Bus's fare tickets will list dual prices.

Mr Philip Hamell, chairman of the board, said the State sector is now leading the way.

The insurance industry has also agreed to deal in euros on request, while many insurers will provide dual currency information on headline figures in life and non-life insurance policies.