Property owners who have difficulty paying the tax on second homes may be given terms that would make it easier for them to pay.

However, the Local Government Management Agency has said that people who had genuine difficulty paying the Non-Principal Private Residence charge should contact their local authority by Friday.

It has also advised that they may have to provide proof of financial hardship.

Property owners who are liable for the full five years of the NPPR charge now owe their local authority just over €4,200. 

From next Monday that charge will increase to more than €7,200 as late payment penalties will apply.

The LGMA, which provides services to local authorities, has said that more than €6.5m in charges has been collected so far this month.

It is urging anyone who has not yet paid the charge to do so before Monday through the payment website.

Speaking on RTÉ's Morning Ireland, LGMA Chief Executive Paul McSweeney said they are comparing data gained from Local Property Tax payments and the Private Residential Tenancies Board to identify those who have not paid the NPPR charge.

Mr McSweeney added that for property owners who are not identified using the data comparison methods, the liability for the charge will be highlighted during the conveyancing process during the sale or transfer of their house to another owner.

The NPPR charge was an annual charge of €200 in respect of all residential property not used as the owner’s sole or main residence between 2009 to 2013.

It has since been abolished.