Short-term letting rules in Ireland have specific regulations that vary depending on the type of property and its location, particularly in Rent Pressure Zones (RPZs). Here’s a summary of the main rules:

1. Definition and Scope : Short-Term Letting (STL)** Typically refers to letting out a property for less than 14 days at a time

2. Primary Residence

 If the property is your primary residence: You can let your home for up to 90 days in a calendar year without requiring planning permission.

Each individual letting must be for 14 days or less.

3. Non-Primary Residence

If the property is not your primary residence: Planning permission is required to use the property for short-term letting.

This rule applies strictly in Rent Pressure Zones (RPZs).

4. Rent Pressure Zones (RPZs)

RPZs are areas where rents are highest and rising quickly.

Regulations are stricter in these areas to control the impact of short-term lettings on the housing market.

5. Planning Permission and Registration

 In RPZs: For non-primary residences, you must apply for planning permission to use the property for short-term lets.

Local authorities are responsible for granting this permission and it can be difficult to obtain.

Outside RPZs: The rules might be less stringent, but it’s advisable to check with the local authority.

6. Enforcement and Penalties

Local authorities have the power to enforce these regulations.

Non-compliance can result in penalties, including fines and enforcement actions to cease the unauthorised short-term letting.

7. Tax Considerations

Income from short-term lettings is subject to tax.

Hosts should ensure they are compliant with tax reporting requirements.

8. Insurance

Adequate insurance cover should be obtained to protect against potential liabilities arising from short-term lets.

Summary

Primary residence: Up to 90 days/year, max 14 days per letting, no planning permission required.

Non-primary residence in RPZ: Planning permission required.

Enforcement and penalties for non-compliance.

Tax compliance and adequate insurance are essential.

Always check with local authorities for the most current regulations as they can update frequently.

Also read : https://www.irishtimes.com/business/2024/06/11/thousands-of-rural-tourism-businesses-face-closure-over-new-short-term-letting-rules/