The clock has run out for the Government's tax amnesty for second homes.
Those who failed to pay by last night's midnight deadline are facing fines of more than €7,000 today.
A six month 'grace period' was introduced to allow late payment of the charge which started at a rate of €200 per year back in 2009.
Called the 'Non Principal Private Residence' tax it was designed to target landlords and holiday home-owners, but has since been replaced by the more general property tax.
More than €400m has been collected so far and chances of a further extension are being ruled out.