THE €200 charge levied on people with more than one property has raised in excess of €68 million for 2009 – almost €30 million more than expected when it came into force last year.
Dublin city and county accounted for almost one-third of the properties declared as non-principal private residences, according to figures from the Department of the Environment.
The charge was paid on almost 40,000 properties in Cork city and county.
The large number of holiday homes in counties such as Kerry, Donegal and Wexford was highlighted by the figures.
Some 15,596 homes were declared in Kerry while 14,813 were declared in Donegal. The charge was paid on 13,446 properties in Wexford.
Monaghan accounted for the lowest number of non-principal private residences, with just 2,342 homes declared. Some 2,754 properties were declared in Longford and 3,056 in Leitrim.
The charge, which goes to local authorities, applies to people who own homes that are not their principal residences.
It chiefly applies to holiday homes and rental properties but not to mobile homes.
Granny flats are also excluded from the charge if a relative lives there rent-free.
It applies to vacant residential properties, unless they are newly-constructed and unsold.
It was originally estimated that there were about 200,000 liable properties but by last Friday, the tax had been paid on 335,550 homes.
Owners of multiple properties must pay the fee on each property. In excess of 1,000 owners have paid the charge on more than 10 properties each.
One company, or individual, paid the charge on more than 200 units of accommodation.
It is a self-assessed tax, but a late fee of €20 per month, or part of a month, has acted as an incentive to home owners to pay the charge.
Failing to make the payment could also lead to prosecution by the local authority.
A spokesman for the Department of the Environment said late fees would continue to accumulate as long as the charge remained unpaid and could be “substantial”.
The €200 charge and any accumulated late payment fee will also be seen as a charge against the property concerned which would create difficulties in the event of the property being sold.
The charge fell due on September 31st last year but this year’s payment date has been brought forward by several months.
The charge is determined on the basis of ownership of the property on March 31st.
Payment will fall due at the end of this month.
But second home owners will have one month’s grace before late charges apply.
The date was brought forward to fit in with the financial cycle of the local authorities.
News that the date was being brought forward emerged at an Oireachtas committee meeting in November and was described by Fine Gael’s Pádraic McCormack as “ridiculous”.
He said it was effectively a double payment, as it was due twice in a 12-month period.
When the Government announced the tax in late 2008, it said it would reduce the dependence of local authorities on central government funding.
