Airbnb Rules in Ireland | Airbnb Laws, Taxes, and Regulations

Ireland is one of the popular travel destinations apart from its wonderfully rich culture. What is there not to love about Ireland? Its friendly people, rugged romantic landscapes, laid-back atmosphere, and topping it all, Dublin, the country’s capital was designated a UNESCO City of Literature in 2010.

According to Ireland Tourism, it welcomed over 11.3 million tourists in 2019 making it a seizing opportunity for property investors to either think of investing or expanding in a short-term rental business. More so, based on the current AirDNA stats, there are 2,034 active rentals with an average daily rate of 153 Euros, an occupancy rate of 65%, and revenue of 1,497 Euros.

So, if you are looking to expand or invest in a short-term rental in Ireland, let’s first dive into what Airbnb regulations, laws, and taxes are in Ireland.

What is a short-term rental in Ireland?

Any letting of a house or flat, or part of a house or flat, for any period not exceeding 14 days are considered as short term.

What is the requirement for a short-term rental in Ireland?

General Regulations and Permissions

The Residential and Tenancies Act 2019 and subsequent regulations mean that some Hosts in Ireland are subject to new rules as of 1st July 2019.

These regulations only apply to Hosts with a short-term letting in a Rent Pressure Zone ("RPZ"). Check to see if your property is located in a RPZ. Please note that from July 2nd, 2019, 19 new areas have been added to the list of RPZs in Ireland.

If you need more information, a comprehensive FAQ can be found on the Department of Housing website.

Under the regulations:

• If you share a spare room or rooms in your own home (your "Principal Primary Residence" or "PPR"), you can do so all year round but you must register with your local authority annually
• If you share your entire PPR while you are away, you can do so for up to 90 days of the year, but you must notify your local authority
• If you share your entire PPR for more than 90 days of the year, you must apply for a change of use planning permission from your local authority
• If you own a property that is not your PPR, and you use it for short-term letting, you must apply for a change of use planning permission from your local authority
• If you are not the legal owner of the property, you will need to attach the owner’s consent to use the property for the short term letting

Notification requirements: The new regulations require that Hosts listing a room or rooms in their PPR, or an entire PPR in an RPZ, must inform their local authority. The notification form (Form 15) is available from the relevant local authority.

Exemptions from the planning permission requirements

• The property is not in a Rent Pressure Zone (RPZ)
• The property is in an RPZ, but you let rooms or the entire property out for 15 days or more at a time.
• The property already has planning permission to be used for tourism or short-term letting purposes.
• The property is used for corporate or executive lets.
• The property is under the rent-a-room scheme.
• The property is under ‘home-sharing’ where a homeowner rents a room or rooms in their principal private residence for short-term lets while they are also occupying it. (
• The entire principal private property is rented out for short-term guests less than 90 days a year while temporarily away which does not need to be necessarily consecutive.
• The property is purpose-built student accommodation which ideally requires planning permission. This means the accommodation is reserved for students however short stays are allowed outside the academic year and still requires to apply for planning permission from the local authority.

How to apply?

• Fill in a planning form that is available on your local authority website
• Submit the completed form and required documents to the Planning Department of your local authority

Take note, for new short-term letting use, it is important to apply for planning permission. However, for existing unauthorized short-term use, it is required to apply for retention permission. This application process takes about 8 weeks.

Keep in mind, the planning permission is unlikely to be granted based on a number of factors such as high housing demand, high rent inflation, insufficient supply and overload of the planning application. If this is the case, you can appeal a planning permission decision to An Bord Pleanala. For more details, go through An Bord Pleanala’s Guide to Making a Planning Appeal.

Other Rules

Contractual Agreements and Permits

Be aware of any contracts signed as sometimes leases, contracts, building regulations, and community rules have strict policies against subletting or hosting. Contact the landlord, community, or other authority if applicable. More so, request addition to lease or contract if required clarity about concerns, responsibilities, and liabilities for all parties.

Mortgage Restrictions

It is important to check with the lender if there are no restrictions against subletting or hosting if the property has a mortgage or any form of a loan. Subsidized Housing Restrictions

Take note, subsidized housing ideally has guidelines that forbid subletting without any permission. It is important to first check with the housing authority or housing association if you are living in a subsidized housing community and keen on becoming a host.

Housemates

If you are sharing a home with others, do take the time to create a formal housemate agreement with your housemates mentioning expectations, how often you plan to host, guest etiquette, whether revenues are shared, and more. EU Consumer Protection Law

When you commercially offer goods or services online, especially when hosting through Airbnb, it is considered a service. Therefore, take note, based on the EU consumer protection law, it is required to provide your guests with specific information. And to help you decide whether you should identify as a hospitality expert and understand your responsibility to protect consumers in the EU, tools, and information are provided.

Misuse

Appropriate actions will be taken if anyone is notified of potential misuse and with that, to help the local authorities reporting housing misuse, guidelines are provided.

Safety

The safety of the hosts and their guests is of utmost importance to Airbnb. With that, it is highly recommended to improve guests’ peace of mind by a few simple preparations like emergency instructions and noting any potential hazards.

Emergency Contact Information

Include a contact list with the following phone numbers:

• Local emergency numbers
• The number for the nearest hospital
• Your contact number
• A number for a backup contact (in case guests can’t reach you)

In case of an emergency, it is ideal to ensure guests what is the best way to contact you. More so, as a safe alternative, you can also communicate with guests using messages on Airbnb.

Medical Supplies

It is important to inform guests of the location of the first aid kit. More so, regularly check and restock supplies if necessary.

Fire Prevention

It is important to make sure to follow any applicable gas safety regulations and working carbon monoxide detectors if you are providing any gas appliances in the short-term property. Also, make sure to provide a fire extinguisher and not to forget to maintain it frequently. For more information on fire safety guidelines, visit Irelands’ Residential Tenancies Board.

Exits

Post a visible clear marked fire escape route to ensure the guests’ safety.

Hazard Prevention

Here are some ways you can help prevent potential hazards:

• Inspect your home to identify any areas where guests might trip or fall
• Remove the hazards you identify or mark them clearly
• Fix any exposed wires
• Make sure your stairs are safe and have railings
• Remove or lock up any objects that may be dangerous to your guests

Child Safety

Take note, some guests travel along with their children or infants. With that said, it is important to clearly mention in your Airbnb Listing details on the section of Additional notes specifying potential hazards or indicating the property is not suitable for children and infants.

Climate Control

During the guest’s stay, ensure appliances such as heaters and air conditioners are in working condition as it can greatly affect your guests’ comfort. Mentioned below are a few ways to ensure your guests stay comfortable:

• Make sure your home is properly ventilated
• Provide instructions on how to safely use the heater and air conditioning
• Check that the thermostat is working correctly and make sure that guests know where to find it
• Service the appliances regularly

Occupancy Limits

Check your local government for guidelines to establish safe occupancy limits.

Insurance

Host Damage Protection and Host Liability Insurance

AirCover generally includes Host damage protection and Host liability insurance providing the basic coverage for listed damages and liabilities. Though, it does not cover or replace homeowner’s insurance, renter’s insurance, or adequate liability coverage.

It is preferably and highly recommended for all hosts to review and understand the terms of their insurance policy coverage as not all insurance plans will cover the damage or loss of property caused by guests.

Liability and Basic Coverage

To make sure your listing has adequate liability coverage and property protection, kindly review your homeowner’s or renter’s policy with an insurance agent or carrier.

Taxes and Fees in Ireland

National Taxes

Taxes obligations vary depending on your particular circumstances as it is quite a complex topic. Highly recommend researching your obligations or seeking advice from a tax professional to get more information.

Be aware, Airbnb short-term rentals in general are considered taxable income and may be subjected to different taxes such as rental tax, income tax, or VAT.

In Ireland, tax forms are due every 31st of October, yearly. To find out if you require to declare the amount you earn from hosting which can be found in your host earnings summary, it is best to check with the Irish Revenue Department first. Additionally, you can check if you are eligible for other credits like tax reliefs and allowances.

Reporting Obligations

Under Sections 888 and 890 of the Taxes Consolidation Act 1997, Airbnb is legally required to deliver information in relation to Irish host earning yearly to the Irish Revenue which includes:

• All rental income earned by the Irish resident hosts in respect of both Irish and foreign listings
• All rental income earned by non-Irish resident hosts in respect of Irish listings.

Additionally, reports and cover earnings for the previous years is due every September of the year whereas any received Irish host earning during the calendar year, Airbnb is obliged to provide the Irish Revenue Department the following details:

• First and last name
• Address of your listing/listings
• Address associated with your payout methods
• Amounts paid out in the reportable year including cleaning fees
• Date of your first booking during the reportable year, by listing

More so, Airbnb is obliged to provide the Irish Revenue the following details below due to a change to Section 889 of the Taxes Consolidation Act 1997 which was implemented in 2019, for periods from January 1, 2020.

• PPSN (if an individual)/ tax reference (if a business)
• The Local Property Tax ID of the property listed

To find out more on the Local Property Tax ID, please visit the Irish Revenue website.

Free Tax Guide

Refer to the free tax guide covering general tax information in Ireland provided by Airbnb partnered with a third-party accounting firm.

Rent-a-Room Relief

Under Section 216A of the Tax Consolidation Act 1997, income which does not exceed 14,000 Euros in a year that hosts earned by renting a room for residential purposes in an individual’s sole or main residence may be subject to relief from income tax and other fiscal obligations as long as certain conditions are satisfied.

Additionally, the Revenue issued their interpretation of Section 216A in February 2015, in a guidance note stating short-term rental income from occasional visitors does not qualify for the relief due to the accommodation being used as a guest space rather than a residential purpose. This view is now confirmed and subject to some exceptions, by a change that was made to Section 216A made by the Finance Act 2018.