Owners of rental properties and holiday homes have until the end of the month to pay a new €200 charge to local authorities. Those who do not comply face a penalty of €20 for every month they fall into arrears.
The Private Residential Tenancies board and the ESB will also share information with local authorities enabling them to identify homes liable for the tax.
The new tax applies to homes which are not the full time residence of the owner. The charge was announced in the Budget in October of last year and it does not apply to granny flats or mobile homes.
However, it does cover rental properties, second homes and holiday homes in the Republic.
No letters will be sent informing owners that they are liable. Instead the onus is on the individuals to go to a website www.nppr.ie and pay with a credit or debt card. Otherwise local authorities will accept completed forms.
The tax has to be paid by the end of September. There will be a period of one month's grace but a surcharge of €20 a month applies after the end of October.
