Some 27% of owners of second homes have yet to pay the NPPR charge - despite the passing of the payment deadline on Sunday night.
Only 255,000 owners had registered by midnight on Sunday, compared to a total of 351,000 who paid it last year.
The €200 annual charge on non-principal private residences is paid directly to county councils.
The payment is being replaced by the property tax - but owners had to pay both in 2013.
Advertisement
