Understanding Airbnb regulations in Dublin: Guide for Hosts 2023

 

Approximately 13.3 million visitors (13,334,868) experienced Irish attractions or visitor destinations in 2022, a notable increase from the 4.3 million visitors in 2021.

The short-term rental market in the city is robust, with 3,683 active rentals boasting an average daily rate of €187, an occupancy rate of 66%, and an annual revenue of €45,300, according to AirDNA.

If you're considering venturing into the short-term rental market in Dublin, read on to discover the regulations essential for hosts. Please note all the information is correct to our knowledge as of November 2023. Always check the local regulations with your local City Council before making a decision to open own Short-term rental businss.


The essence of what you should be aware of if you plan to become an Airbnb host in Dublin:


Hosts can rent out their Principal Primary Residence (PPR) for a maximum of 90 calendar days per year when they are not present on the property, and it is mandatory to notify the local authority.

  • Should hosts decide to exceed the 90-day limit for short-term lettings of their PPR, they are required to seek 'change of use planning permission' from the local authority.

  • For short-term lettings of a Principal Secondary Residence (PSR), hosts must inform the local authority and apply for 'change of use planning permission.'

  • In cases where individuals are not property owners but wish to engage in short-term lettings, it is imperative to obtain consent from the legal owner of the property for such use.

  • You will need to notify the Dublin Council with your notification form – Form 15.

Current State of Regulations in Dublin

For hosts renting their properties for short-term lets, adherence to regulations is crucial. Introduced in July 2019, these rules primarily target properties in Rent Pressure Zones (RPZs), where rents are soaring. The objective is to reclaim properties used for short-term tourist lettings and reintroduce them to the long-term rental market.

You can check if your address falls under RPZs by using the calculator here:

What Qualifies as a Short-Term Let in Dublin?


Short-term lets in Dublin are stays of less than 14 days, such as those facilitated through platforms like Airbnb.


Planned Changes to Rules

Legislation were set to take effect from September 2022 and aim to restrict online platforms from advertising properties for short-term lets without proper planning permission. Due to delays, these regulations are not in place yet, and there’s no date of implementation (this is of November 2023, as we write this post).


Short-Term Lets and Taxes

Hosts must declare income from short-term lets to Revenue. Different rules apply to primary and secondary residences.

When is Planning Permission Required?

To host short-term lets in Dublin, planning permission is crucial. Here's a breakdown:

  • Principal Property: No planning permission needed for short-term rentals less than 90 days a year.

  • Beyond 90 Days: Planning permission required for longer rentals in the principal property.

  • Second Property: Planning permission always required for any short-term let.

Exemptions from Planning Permission


Exemptions include being outside RPZs, letting for 15 days or more, existing planning permission, corporate/executive lets, rent-a-room scheme, and purpose-built student accommodation. Click here to read a full list.

Applying for Planning Permission in Dublin


Hosts must fill in a planning form available on the local authority's website and submit it with required documents. The process takes about 8 weeks.

Rent Pressure Zones in Dublin


Dublin, South Dublin, Fingal County, and Dun Laoghaire-Rathdown are designated rent pressure zones. The regulations are designed to curb rising rent costs and excessive short-term rentals.
Exceptions may apply, and property owners can contact local authorities for clarification.


Reporting Obligations to Irish Revenue


Airbnb is legally obligated to provide Irish host earning information to the Irish Revenue yearly. Reports include details like names, addresses, and amounts paid to hosts.


Irish Host earnings include:

  • All rental income earned by Irish resident Hosts in respect of both Irish and foreign listings

  • All rental income earned by non-Irish resident Hosts in respect of Irish listings.

The report is due by September every year and covers earnings for the previous year. If you received Irish Host earnings during the calendar year, Airbnb is required to provide Irish Revenue with the following information (which we obtain from the details in your Airbnb account):

  • Your first and last name

  • Address of your listing(s)

  • Your address as associated with your payout method

  • Amounts paid out in the reportable year, including cleaning fees

  • Date of your first booking during the reportable year, by listing

Due to a change to Section 888 of the Taxes Consolidation Act 1997 implemented in 2019, for periods from 1 January 2020, Airbnb is also required to provide Irish Revenue with:

  • Your PPSN (if an individual)/tax reference number (if a business)

  • The Local Property Tax ID of the property that you have listed

For details on how to find your Local Property Tax ID, please refer to the Irish Revenue website.

Frequently Asked Questions (FAQ)

How do I determine if my property is in a Rent Pressure Zone in Dublin?

In Dublin, a Rent Pressure Zone (commonly named RPZ) is a designated area where rent setting is limited and cannot exceed general inflation, as defined by the HICP – Harmonised Index of the Consumer Price (or 2% per year in case the inflation is higher). Unless an exemption is in place, this rule applies to all new and existing tenancies in Dublin. Check with your local government or review the list of designated RPZs.

Can I host short-term rentals in my primary residence without planning permission?

Yes, for less than 90 days. Beyond that, planning permission is required.

What are the penalties for non-compliance with planning regulations in Dublin?

Serious breaches can result in fines up to €10 million and imprisonment, while less serious non-compliance may incur fines of up to €5,000 or six months of imprisonment.

When are taxes due for Airbnb hosts in Ireland?

Tax forms are due every October 31st. Consult the Irish Revenue Department for specific details on tax obligations and deadlines.

What defines a short-term let?

Short-term lets are stays of less than 14 days, typically facilitated through platforms like Airbnb.

How can hosts apply for planning permission in Dublin?

Hosts can apply for planning permission by filling out a form available on their local authority's website, with an average processing time of 8 weeks.

About Us

KeyNest offers you a convenient service for storing and exchanging your property keys. You can drop off a key at any of the 5,000+ locations in our network, so there’s one such Point located next to your property already.


Guests, cleaners or contractors can then collect the key securely from a KeyNest Point, which is usually open 24/7. You'll be notified each time the key is picked up or returned, and you can even customize check-in and check-out times.


KeyNest has an ever-expanding global network of locations located just minutes from your property. To find out more, visit our website.

 
Zuza Chmielewska