Landlords are unable to claim second home charges against their tax bills because the State is appealing a judgment that would allow them claim the money back from the Revenue Commissioners, it has emerged.

The disclosure was contained in a Dáil reply to Fianna Fáil finance spokesman Michael McGrath who criticised the State's policy and said it could result in property owners losing out on the refund entirely.

The €200 second homes levy was applied from 2009 until 2013 but was subsequently rolled into the Local Property Tax.

Last month the High Court decided that the charge, officially called the Non Principal Private Residence levy, could be claimed against tax following a case taken by a landlord.

That opened up the possibility that tens of millions of euro being repaid to landlords by the Revenue Commissioners.

By 2014 the State had collected €443m from the charge. 

However, it has now emerged the State is appealing last month's High Court judgment to the Court of Appeal.

In a Dáil reply to Mr McGrath, Minister for Finance Michael Noonan said Revenue would not be paying refunds while the High Court decision was under appeal.

Minister Noonan added the right to claim back money was subject to a "statutory limit of four years from the end of the chargeable period to which the claim relates".

Mr McGrath said: "It seems that the State's strategy is to wind down the clock so as to deny property owners the tax refund they are now legitimately due arising from the High Court decision".

He added: "It is not clear how long it will take for the Court of Appeal to make a decision on this issue. In the interim, all those who paid the NPPR and who paid tax on rental profits during the years in question would be well advised to submit a claim for a refund of the tax they overpaid.

"I believe there is an onus on the Revenue Commissioners to inform those who paid tax on rental income that this exceptional situation that has arisen."

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 applied to landlords and owners of holiday homes.