New legislation to give effect to the property tax being introduced next year will be voted on in the Dail today.

Homeowners will only pay a half year of the tax in 2013 - but on a full year, it will average around €300 per home.

A protest is being held outside the Dáil later - to coincide with the vote.

It's being organised by the Campaign Against Household and Water Taxes.

Spokesperson Ruth Coppinger says many people won't hand over the money - because they simply can't afford it.