This year saw the introduction of a new second home tax of €200 per property. But the payment system set up by the Government is far too complicated and not at all user friendly for those not paying on the internet.

Only €20.2 million of an expected €40 million had been received nationally by the closing date of 1st October.

In the last month I have been contacted by a number of people, many without access to the internet, who want to pay the tax before they face a €20 per month penalty from the 31st October. However, they are finding it extremely difficult.

The payment system encourages people to pay the new tax via the website www.nppr.ie but has not provided a sufficiently easy-to-use payment method for those who do not have, or cannot use, the internet.

Minister Lenihan has not taken account of the fact that many of these second homes are holiday homes owned by retired people who have little or no experience of using the internet. I have asked the Minister to review the current payment system to make payment easier for people not using the internet.