You must apply to the local authority for a permit if you want to erect a memorial plaque, tree or bench to honour a person, group of people or significant event.
Owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, must pay a charge on the property to the Non Principal Private Residence Bureau through the local authority.
Local authorities provide information and advice to owners of private residential properties, which were not the owner's main residence during the years 2009 to 2013, to inform them about the annual charge, possible exemptions, penalties and proof of payment.
Local authorities, together with Irish Water Safety, may run lifesaver training courses, beach lifeguard academies, and safe swimming and boating campaigns to promote water safety on public beaches, lakes and waterways.