Over €15m has been collected in payments of the new second homes tax ahead of today's deadline.
Owners of over 200,000 second home owners are liable to pay the new tax. Penalties for non-payment come into effect from the end of October.
The proceeds from the new tax will go 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 are sharing 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.
Up to a week ago, payment of the new second homes tax was sluggish but an estimated €6m has been taken in in the last five days ahead of today's deadline.
No letters were sent informing owners that they are liable. Instead the onus is on the individuals to go to a website www.nppr.ie and pay the tax with a credit or debt card.
