i own a property in ireland it is not my maine residence the property is not let out just for me and my family when we are on holiday do we have to pay this 200 euros
That's correct - you have to be the owner of a non-principal residence capable of being let (even if you don't let it) and not exempted under the various conditions e.g. newly-built and never let, mobile home, Local Authority house, relative still in it with tenancy for life under the terms of a relation's will, etc etc