Owners of second homes must pay the €200 non-principal private residence (NPPR) charge introduced in the 2009 budget by tomorrow or face penalties.

Almost €35 million has now been paid by the owners of close to 175,000 second homes across the State, according to the County and City Managers’ Association.

While no precise figure is available for the number of second homes in the State liable for the charge, the Department of the Environment and Local Government estimates it at around 200,000.

Anyone failing to register a second property and pay the charge by the end of October deadline will be liable to an additional €20 fee for each month it is not paid.

Payment was due initially by the end of September but a one-month “grace” period followed before the introduction of penalties.