The Local Government (Charges) Act 2009 provides for a charge or levy to be imposed on certain “second homes”. The Act provides for a 200 euro charge for non-principal private residences. The liability for the charge will arise mainly in respect of rental, holiday and vacant properties. Revenues generated will accrue to the appropriate County and City Councils. Liability to pay the charge is determined on the basis of ownership of the property in question on a single day each year. This date is called the "liability date". For 2009, 31 July has been set as the liability date. The charge must be paid within two months of the liability date ( ie by 30 September 2009).

The Minister for the Environment Heritage and Local Government has published Regulations identifying procedural issues arising under the Act.

Under the auspices of the Department, Local Authorities have now established a website and an online payment system for Non Principal Private Residences . The website provides for the online payment of the charge and for registration of details of ownership of the relevant property.