Almost €10m was collected in a last-minute rush of second-home tax payments ahead of its deadline last night.

The Local Government Management Agency has confirmed that it took in €6.5m on Thursday and Friday last, with another €2.7m coming in over the weekend.

In total, €443.2m has been received for the Non-Principal Private Residence (NPPR) charge.

It has been five years since it was introduced at €200 euro per property per year for second homes or rental properties which were not main residences.

Those who failed to pay up before midnight last night will now face penalties.

For those who have not paid - or if settlement terms were not agreed - an additional late payment fee of €120 now applies.

Senator Fidelma Healy-Eames of the Reform Alliance says local councils should exercise discretion when dealing with those who have yet to pay - or they could end up in court.