Do I pay property tax?

Hi Am hoping someone can help me out. I am currently working in the UK and own a house here. I own one property in Ireland, which I stay in when visiting. I have never let out the property. Does this mean that I am liable for the property tax in Ireland? Have tried website but cannot find any clear difinition & do not want to be hit for penalties if I don't pay. Any help appreciated.

The issue is where is your principal private residence. A person may have only one at any time. If your PPR is in the UK then rented or not, your Irish property is not your PPR and is therefore liable.

Many thanks for your help