Fine Gael has described the government's second home tax as "complicated and confusing", after it was revealed just over half of the expected income has been raised nationally.
The party's innovation spokeswoman Deirdre Clune attacked Finance Minister Brian Lenihan over the payment system, which was introduced this year.
She said the €200 fee is too complicated and "not at all user friendly for those not paying on the internet".
"Only €20.2m of an expected €40m had been received nationally by the closing date of 1 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 31 October. However, they are finding it extremely difficult," said Ms Clune.
She claimed the payment system 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," added the TD.
(PR/KMcA)
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