SHORT-TERM LETS - A Summer Earner

If you rent out your property, or a room in your property to visitors for short-term lets there are certain tax implications, and there may also be other rules that you need to follow. Short-term lets are stays of less than 14 days at a time, for example, if you rent out your property on a booking website such as Airbnb.

If you are renting out a property, or a room in your property for short-term lets, you may have to apply to your local authority for planning permission to change the use of the property, so it can be used for tourism and short-term letting purposes.

This requirement for planning permission only applies to homeowners in Rent Pressure Zones (RPZs) who:

• Let out their entire home (principal private residence) for short-term lets of more than 90 days in total while they are away. (Your principal private residence is the place where you ordinarily live).
• Let out a second property for short-term lets.
  It is unlikely that planning permission for short-term lets will be granted in areas of high housing demand, where there is high rent inflation, insufficient supply and lots of applications.

​For information on the forms you may need to fill out and the full list of Rent Pressure Zones, visit www.rtb.ie/rent-pressure-zones