Tax on second homes which was introduced in the April Budget has raised more than €51 million nationally with €1,581,560 raised for Mayo County Council, as reported in this week’s Irish Times.
The fee, which goes to local authorities, applies to people who own a property that is not their sole or main residence. The main types of residential properties liable for the charge are private rented properties and vacant properties, except new but unsold residences. Holiday homes, including those belonging to overseas owners, are also liable.
