Ireland Lodging Regulations

Overview

Welcome to Ireland, where the flourishing short-term rental market, invites hosts to share the unique charm of Ireland with the world. Through platforms like Airbnb, property owners are transforming their spaces into gateways for travelers eager to explore Ireland's lush landscapes, historic sites, and vibrant culture. However, understanding the short-term rentals can be quite challenging amidst Ireland's captivating appeal.

This piece will guide you through the intricacies, ensuring your hosting journey in Ireland is as smooth and profitable as possible helping you create memorable experiences for visitors and become part of Ireland's thriving community of short-term rental hosts.

Property
Overview

In Ireland, while there isn't a dedicated national association specifically for short-term rental (STR) owners, short-term rental hosts have access to a variety of broader hospitality and tourism organizations that offer significant benefits. These organizations facilitate networking opportunities, provide advocacy, and serve as valuable resources for anyone involved in the short-term rental market.

Among the notable organizations are:

- **The Irish Self-Catering Federation (ISCF):** A key body representing self-catering accommodation providers in Ireland.

- **The Irish Hotels Federation (IHF):** An organization that represents hotels and guesthouses, offering support and advocacy for the wider hospitality sector.

- **Hospitality Ireland:** A leading source of news and analysis on the Irish hospitality industry, including trends affecting the short-term rental sector.

Although these associations cater to a broader hospitality audience, they offer insights, support, and advocacy relevant to the challenges and opportunities within the short-term rental market.

Property
Short term rentals
What are short Term Rentals in the Country?

In Ireland, short-term rentals, commonly known as holiday homes, vacation rentals, or self-catering accommodations, cater to a wide array of guests, including tourists and visitors. The term "self-catering" specifically indicates that these accommodations provide guests with the amenities to prepare their meals, setting them apart from traditional hotel offerings. Often facilitated by platforms like Airbnb, these rentals range from fully furnished houses and apartments to individual rooms, available for short durations from several nights up to a few weeks.

Designed to serve tourists, travelers, and occasionally locals in need of temporary lodging for vacations, work, or other reasons, Ireland's short-term rental scene is varied. It spans from urban apartments in Dublin to quaint cottages in rural areas, showcasing the nation's rich cultural heritage and scenic beauty.

What is the maximum length of stay?

In Ireland, the duration of a short-term rental typically refers to stays of less than 14 days. However, regulations introduced to manage the impact of short-term lettings on the housing market, especially in pressure zones like Dublin, have placed specific restrictions on how properties can be used for short-term tourism-related accommodation.

Homeowners in designated pressure zones need planning permission to rent out their property for short-term stays (less than 14 days) for more than 90 days a year. Outside of these zones, or for longer-term rentals, the regulations may be less strict, but it's always recommended to check local rules and planning requirements.

Are there National Rules or Regulations Governing Short-Term Rentals in the Country?

Since July 1, 2019, there has been a housing policy that homeowners in Rent Pressured Zones looking to offer their primary residence as a short-term rental for over 90 days annually must secure planning permission to switch their property's designated use. This measure aims to prevent the depletion of long-term rental housing stock. In cities like Dublin, converting a property to short-term use requires explicit planning consent to ensure properties remain available for residential needs.

Homeowners are permitted to rent out their primary residence for up to 90 days per year without changing the property's use but must register this intention with their local authority. This registration is crucial for adherence to local housing policies.

Is there any National Tax that affects short-term rental?

In Ireland, the tax obligations of someone engaging in short-term rental activities include;

- **Income Reporting**: All income from short-term rentals, such as those listed on Airbnb, must be declared to the Revenue Commissioners. Unlike long-term lettings, which may qualify for a tax-free earnings threshold of up to €14,000 annually under the rent-a-room relief scheme, short-term rental income does not enjoy this benefit.

- **Tax Rates**: Rental income is subject to tax at your standard rate—20% or 40%, depending on your overall income. While the rent-a-room relief is not applicable, you can deduct legitimate expenses (e.g., utility bills, property insurance, cleaning, and maintenance costs) to lower the taxable income.

- **VAT**: A 9% VAT rate applies to short-term lettings. It's important to maintain detailed records of all rental income and expenses.

- **Preliminary Tax**: Based on your rental income, you may need to pay Preliminary Tax for the upcoming tax year.

Governmental Resources

For detailed advice and to ensure compliance with all regulations, consider consulting the following resources:

- **Department of Finance**

- Guidance on tax implications and permissions.

- Contact: +353 1 676 7571 | [info@finance.gov.ie](mailto:info@finance.gov.ie)

- Website: [Department of Finance](http://www.gov.ie/en/organisation/department-of-finance/)

- **Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media**

- Information on tourism-related regulations.

- Phone: 01 631 3800

- Website: [Department of Tourism and Culture](http://www.gov.ie/en/organisation-information/bc7a9-contact-the-department-of-tourism-culture-arts-gaeltacht-sport-and-media/).

Regulations
Are there any Permits, Licenses, or Registrations for Short-term Rentals in the Country?

In Ireland, whether you need permits, licenses, or registrations to rent out a property on a short-term basis depends on several factors, including the type of property, its location, and how it's being rented out.

Short-term rentals in certain areas, particularly in rent pressure zones (RPZs), might need to obtain planning permission to change the use of the property from a long-term residential dwelling to short-term tourism or guest accommodation.

Registration of the property with the local council is especially if the property is not your primary residence and you are renting it out for short periods

Regardless of the rental duration, your property must comply with building and fire safety regulations. This may involve obtaining safety certificates and ensuring the property meets specific standards.

Check with your local council to know the law that applies or subscribe to Lodge Compliance.

Is there any National Association for STR owners in the Country?

In Ireland, while there isn't a dedicated national association specifically for short-term rental (STR) owners, short-term rental hosts have access to a variety of broader hospitality and tourism organizations that offer significant benefits. These organizations facilitate networking opportunities, provide advocacy, and serve as valuable resources for anyone involved in the short-term rental market.

Among the notable organizations are:

- **The Irish Self-Catering Federation (ISCF):** A key body representing self-catering accommodation providers in Ireland.

- **The Irish Hotels Federation (IHF):** An organization that represents hotels and guesthouses, offering support and advocacy for the wider hospitality sector.

- **Hospitality Ireland:** A leading source of news and analysis on the Irish hospitality industry, including trends affecting the short-term rental sector.

Although these associations cater to a broader hospitality audience, they offer insights, support, and advocacy relevant to the challenges and opportunities within the short-term rental market.

short term
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Disclaimer

Lodge compliance is not a licensed tax or financial advisor. Therefore nothing in the above article should be construed as tax, legal, or financial advice. Contact your local tax office for information regarding your personal circumstance.

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