In July 2009 a new local authority charge was intruduced in Ireland. It is a charge on any residential property (unit) that is not the main residence of the owner. The charge for 20010/2011 is also €200 . The charge is per dwelling - so a block of 30 apartments owned by one person or company - will incur a charge of €6000 Euro this year.

The charge (the government don't like to call it a tax) - is payable by non residents as well as Irish residents. If you live in the UK and own a holiday home in Ireland - ou will be liable for the charge.

In typical Irish fashion - the onus is on the property owners to register all non principal private residences that they own. No letters or bills will be sent out by the local councils. The charge is going to fund local authorities - but the payment and registration can be done online at www.nppr.ie.
Liablity for 2009 is set on July 31st - if you owned a property then you are liable for the full charge (even if you have sold it since). Payments for 2009 are due by Sept 30th. Late payment (after October) will mean penalties of €20 a month until payment is made.

The lack of a central property register and the lack of an actual bill will probably mean that many homes will go unregistered. The local authorities may decide that the revenue of €200 a property may not be worth the effort involved to find and chase up non payers. This charge may cost more to administer than it raises.

More information about the NPPR" here