If you own a residential property in Ireland – and it is not your main residence – you are liable for a new charge of €200 Euro a year.
Find out more about this  Non Residential Private Property Charge The payment of this charge is due on 30th September 2009 – and you are liable for €200 on each home you owned on 31st July 2009 that was not your main residence.

The month of October 2009 is a period of grace – but after that a penalty of €20 a month per property applies until the charge is paid.

The local authorities are relying on owners to own up and pay up – there is no national property database in Ireland it seems. In the UK there is a unique property reference for every building and apartment – but here in Ireland we have’nt even got a post code system.
The extra funding to be raised is for the use of local authorities – but there is nothing definite it is to be spent on