Short-term letting rules

18th June 2024

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:

Definition and Scope:
Short-Term Letting (STL)** Typically refers to letting out a property for less than 14 days at a time
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.
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).
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.
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.
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.
Tax Considerations:
Income from short-term lettings is subject to tax.
Hosts should ensure they are compliant with tax reporting requirements.
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.