Revenue is writing to the owners of around 25,000 empty homes to advise them of the actions they need to take in relation to the Vacant Homes Tax (VHT).
The tax collector said the letters will be issued in the coming days where the data available to it indicates that the recipient may have a liability to VHT.
"Not all property owners who will be liable to VHT will receive a letter from Revenue, so it is important that property owners determine whether they have a liability to VHT, regardless of whether they receive a letter from Revenue," Revenue said.
"If a property owner has a liability to VHT but does not receive a letter, they are still obliged to file a VHT return and complete their self-assessment obligations."
"If a property owner receives this letter, they are required to confirm the status of their property. This is the case even if their property does not meet the relevant conditions for the tax to apply. Revenue will use the information provided to update its VHT register."
VHT is a self-assessed tax that was introduced in the Finance Act last year which aims to increase the supply of homes for rent or purchase.
It is hoped that the tax will encourage those who own empty homes to put them back into use.
VHT is set at a rate of three times the property's standard Local Property Tax rate.
The tax only applies to properties that have not been used as a dwelling for less than 30 days in the chargeable period, the first of which is November 1st 2022 to October 31st this year.
It doesn’t apply to derelict properties or those sold or subject to a qualifying tenancy during the period.
"Those who own a vacant residential property which does not fall within one of the above exclusions are required to confirm if their property is liable to the tax as soon as possible, and by 7 November 2023 at the latest," Revenue said.
Because it is a self-assessed tax, Revenue added that property owners are responsible for determining whether they have a liability to VHT.