The Local Government (Charges) Act 2009 broadened the revenue base of local authorities by introducing the Non-Principal Private Residence Charge. The Charge is set at €200 and liability for it falls, in the main, on owners of rental, holiday and vacant properties.
It is a matter for an owner to determine if he or she has a liability and, if so, to declare that liability and pay the Charge. A number of exemptions from the Charge are set out in section 4 of the 2009 Act. It is not possible, from the information provided, to determine whether any such exemption may apply in the specific instance referred to in the question.
In any event, under the Act it is a function of a local authority to collect the Non-Principal Private Residence Charge. Application of the legislation in particular circumstances is a matter for the relevant local authority.
I urge all liable persons who are unsure as to whether they are liable to contact their local authority as a matter of urgency.