Responsible hosting in Ireland
We’ve put together this article to help hosts on Airbnb become familiar with hosting responsibilities, and to provide a general overview of different laws, regulations, and best practices that may affect hosts. You’re required to follow our guidelines, like our Hosting Standards, and to make sure that you follow the laws and other rules that apply to your specific circumstances and locale.
We recommend that you do your own research as this article isn’t comprehensive, and doesn’t constitute legal or tax advice. Also, as we don’t update this article in real time, please check each source and make sure that the information provided hasn’t recently changed. You’re responsible for verifying, interpreting, and complying with any information we provide within this article.
Table of contents
Tax is a complex topic. Your own tax obligations can vary based on your particular circumstances, so we recommend that you research your obligations or consult a tax professional to get more specific information.
In general, the money you earn as a host on Airbnb is considered taxable income that may be subject to different taxes like rental tax, income tax, or VAT.
Tax forms for Ireland are due by 31 October each tax year. Check with the Irish Revenue Department to find out if you need to declare the amount you earn from hosting, which you can find in your host earnings summary. It’s also a good idea to find out if you’re eligible for other credits like tax reliefs and allowances.
Airbnb Ireland is legally required under Sections 888 and 890 of the Taxes Consolidation Act 1997 to provide certain information in relation to Irish host earnings annually to the Irish Revenue.
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
Free tax guide
We want to make it easy for you to understand your tax responsibilities as a host on Airbnb, so we’ve partnered with with an independent third-party accounting firm to provide you with a free tax guide that covers general tax information in Ireland.
Under Section 216A of the Tax Consolidation Act 1997, income that hosts earn by renting a room for residential purposes in an individual’s sole or main residence that does not exceed €14,000 in a year may be subject to a relief from income tax and other fiscal obligations as long as certain conditions are satisfied.
In February 2015, the Revenue issued their interpretation of Section 216A in a guidance note. They said that short-term rental income from occasional visitors does not qualify for the relief because the accommodation is being used as a guest accommodation rather than a residential purpose. This view is now confirmed, subject to some exceptions, by a change that was made to Section 216A made by the Finance Act 2018.
General regulations and permissions
It’s important to make sure you’re allowed to host on your property. Some examples of restrictions include contracts, laws, and community rules. Check with a lawyer or local authority to learn more about regulations, restrictions, and obligations specific to your circumstances.
You can use the general info in this article as a starting point to learn about hosting regulations and permissions.
These regulations only apply to hosts with a short-term letting in a Rent Pressure Zone ("RPZ"). Check to see if your property is located in a RPZ. Please note that from July 2nd 2019, 19 new areas have been added to the list of RPZs in Ireland.
If you need more information, a comprehensive FAQ can be found on the Department of Housing website.
Under the regulations:
- "Short term letting" is defined as the letting of a house or apartment, or part of a house or apartment, for any period not exceeding 14 days
- If you share a spare room or rooms in your own home (your "Principal Primary Residence" or "PPR"), you can do so all year round but you must register with your local authority annually
- If you share your entire PPR while you are away, you can do so for up to 90 days of the year, but you must notify your local authority
- If you share your entire PPR for more than 90 days of the year, you must apply for a change of use planning permission from your local authority
- If you own a property which is not your PPR, and you use it for short-term letting, you must apply for a change of use planning permission from your local authority
- If you are not the legal owner of the property, you will need to attach the owner’s consent to use the property for short term letting
Notification requirements: The new regulations require that hosts listing a room or rooms in their PPR, or an entire PPR in a RPZ, must inform their local authority. The notification form (Form 15) is available from the relevant local authority.
Where can I find more information?
Hosts can find answers to common questions about short-term lettings on the Department of Housing website. Your local authority should be able to provide more information if you have questions about the regulations or registration process.
Get more information on registering with the Dublin City Council.
Contractual agreements and permits
Sometimes leases, contracts, building regulations, and community rules have restrictions against subletting or hosting. Review any contracts you’ve signed or contact your landlord, community council, or other authority.
You might be able to add an addendum to your lease or contract that can provide clarity about concerns, responsibilities, and liabilities for all parties.
If your property has a mortgage (or any form of loan), check with the lender to make sure that there aren’t restrictions against subletting or hosting.
Subsidized housing restrictions
Subsidized housing usually has rules that prohibit subletting without permission. Check with your housing authority or housing association if you live in a subsidized housing community and are interested in becoming a host.
If you share your home with others, consider making a formal agreement with your housemates in order to outline expectations. Housemate agreements can include how often you plan to host, guest etiquette, whether you'll share revenue, and more.
EU consumer protection law
According to EU consumer protection law, when you commercially offer goods or services online, you’re required to provide your customers with specific information. When you host through Airbnb, it’s considered a service. We have information and tools to help you decide whether you should identify as a hospitality expert and understand your responsibility to protect consumers in the EU.
We’ll take appropriate action if anyone notifies us of potential misuse. We have guidelines to help local authorities report housing misuse.
We care about the safety of hosts and their guests. You can improve your guests’ peace of mind by providing a few simple preparations like emergency instructions and noting any potential hazards.
Emergency contact information
Include a contact list with the following phone numbers:
- Local emergency numbers
- The number for the nearest hospital
- Your contact number
- A number for a backup contact (in case guests can’t reach you)
It’s also a good idea to make sure guests know the best way to contact you in case of an emergency. You can also communicate with guests using messages on Airbnb as a safe alternative.
Keep a first aid kit and tell your guests where it is. Check it regularly so you can restock supplies if they run out.
If you have gas appliances, follow any applicable gas safety regulations and make sure you have a working carbon monoxide detector. Provide a fire extinguisher and remember to maintain it regularly.
The Government published a guide to fire safety for paid accommodations in Ireland.
According to the guide, the Fire Services Act of 1981 requires hosts to take reasonable measures to prevent fires and ensure the safety of anyone who uses their accommodations. The guide is intended to assist, and not replace, professional judgement for particular circumstances.
Ensure you have a clearly marked fire escape route. Post a map of the route so it’s easy for guests to see.
Here are some ways you can help prevent potential hazards:
- Inspect your home to identify any areas where guests might trip or fall
- Remove the hazards you identify or mark them clearly
- Fix any exposed wires
- Make sure your stairs are safe and have railings
- Remove or lock up any objects that may be dangerous to your guests
Some guests travel with young family members and need to understand if your home is right for them. You can use the Additional notes section of Listing details in your Airbnb account to indicate potential hazards or indicate that your home isn’t suitable for children and infants.
Working appliances, like furnaces and air conditioners, can greatly affect your guests’ comfort during their stay. There are lots of ways you can make sure your guests stay comfortable:
- Make sure your home is properly ventilated
- Provide instructions on how to safely use the heater and air conditioning
- Check that the thermostat is working correctly and make sure that guests know where to find it
- Service the appliances regularly
Establish safe occupancy limits. Your local government may have guidelines.
Part of being a responsible host is helping your guests understand best practices for interacting with your community. When you communicate local rules and customs with your guests, you’re helping to create a great experience for everyone.
If your building has common spaces or shared amenities, let guests know the rules for those places.
You can include your house rules on the Additional notes section of Listing details in your Airbnb account. Guests usually appreciate it when you share your expectations with them upfront.
It’s usually a good idea to let your neighbors know if you’re planning to host. This gives them the chance to let you know if they have any concerns or considerations.
Guests book through Airbnb for lots of reasons, including vacations and celebrations. Let your guests know how noise impacts neighbors early on for a smoother experience.
If you’re concerned about disturbances to your community, there are different ways you can help limit excessive noise:
- Implement a quiet hours policy
- Don’t allow pets
- Indicate that your listing isn’t suitable for children or infants
- Prohibit parties and additional unregistered guests
Communicate any parking rules for your building and neighborhood to your guests. Examples of possible parking rules:
- Only park in an assigned space
- Don’t park on the west side of the street on Tuesdays and Thursdays due to street cleaning
- Street parking is only available from 7pm-7am
First, check your lease or building rules to make sure there isn’t a restriction on pets. If you allow guests to bring pets, they’ll appreciate knowing good places to exercise their pet or where they should dispose of waste. Share a backup plan, like the number of a nearby pet kennel, in case a guest's pet upsets the neighbors.
Always respect your guests' privacy. Our rules on surveillance devices clearly state what we expect from our hosts, but some locations have additional laws and regulations that you’ll need to be aware of.
If you don't allow smoking, we suggest posting signs to remind guests. If you do allow smoking, be sure to provide ashtrays in designated areas.
Work with your insurance agent or carrier to determine what kind of obligations, limits, and coverage are required for your specific circumstances.
Host Guarantee and Host Protection Insurance
Airbnb’s Host Guarantee and Airbnb’s Host Protection Insurance provide you with basic coverage for listed damages and liabilities. However, these don’t take the place of homeowners insurance, renters insurance, or adequate liability coverage. You might need to meet other insurance requirements as well.
Liability and basic coverage
Review your homeowners or renters policy with your insurance agent or carrier to make sure your listing has adequate liability coverage and property protection.
Other hosting information
Check out our hosting FAQs to learn more about hosting on Airbnb.
Please note that Airbnb has no control over the conduct of hosts and disclaims all liability. Failure of hosts to satisfy their responsibilities may result in suspension of activity or removal from the Airbnb website. Airbnb isn’t responsible for the reliability or correctness of the information contained in any links to third party sites (including any links to legislation and regulations).