The tax has been a big talking point in Derry and in many other places across the North as those with second homes in Donegal faced the prospect of an additional bill.

However the new legislation got a welcome in some quarters in Donegal because the money will be a boost for Council coffers.
It's thought it could be worth as much as four million euro a year to Donegal County Council.

County Manager Michael McLoone pointed out that the Council does go to some expense to cater for visitors with homes in Donegal, from paying for lifeguards to clearing up litter.

Looking at some of the beaches in Inishowen after recent hot days, you could see his point.

However the other side of the coin is that those with second homes bring valuable custom to the shops and pubs of the county.
At 200 euro the tax won't break the bank.. As ever, though, the temptation is there to increase it in future.