Short-term residential letting rules in Ireland are governed primarily by regulations introduced to address the impact of short-term rentals on housing availability, particularly in urban areas. Here’s an overview of the key points:

1. Planning Permission Requirements

  • Rent Pressure Zones (RPZs): If your property is located within a Rent Pressure Zone (RPZ), you generally need planning permission to let it out on a short-term basis (less than 14 days at a time). RPZs are designated areas where rents are considered to be high and rising quickly.
  • Exemptions: Homeowners in RPZs who want to let a room in their principal private residence do not need planning permission for short-term letting, provided they let it out for less than 90 days in a calendar year. However, if the 90-day threshold is exceeded, planning permission is required.
  • Non-RPZ Areas: Outside of RPZs, there are fewer restrictions, but local planning authorities may still impose certain requirements.

2. Registration with Local Authorities

  • If you are engaging in short-term letting, particularly within RPZs, you may need to register your property with the local authority. This ensures that the activity is monitored and that the property complies with all relevant regulations.

3. Fines and Penalties

  • Operating a short-term rental without the necessary planning permission or failing to comply with the registration requirements can lead to significant fines and enforcement actions by local authorities.

4. Tax Implications

  • Income earned from short-term letting is subject to taxation, and landlords must declare this income to the Revenue Commissioners. Depending on the specifics, this income may be taxed as rental income or business income.

5. Health and Safety Regulations

  • Properties used for short-term lettings must comply with safety regulations, including fire safety standards. This may involve installing smoke alarms, fire extinguishers, and ensuring that the property is in good condition.

6. Impact on Housing Supply

  • These rules were introduced partly to protect the housing supply by reducing the number of residential properties being used exclusively for short-term letting, which could otherwise be available for long-term rental.

7. Recent Updates

  • Rules and regulations can be updated, so it’s important to check the most current guidelines from local planning authorities and the Department of Housing, Local Government and Heritage.

If you are considering engaging in short-term letting in Ireland, especially in an RPZ, it’s advisable to consult with local authorities or a planning consultant to ensure compliance with all relevant regulations.