NEW May 2026 Regulations Ireland Dublin Airbnb

Airbnb Ireland 2026: Do I Need Planning Permission? Fáilte Ireland STL Registration Guide

Complete guide to Ireland's 90-day rule, Fáilte Ireland STL registration (May 2026), Forms 15/16/17, tax rules, and Dublin City Council enforcement. Covers Dublin, Cork, Galway, Limerick rent pressure zones.

January 31, 2026 20 min read
Updated February 2026 Verified against official Fáilte Ireland, Revenue.ie, and Dublin City Council sources
IN 60 SECONDS

Ireland launches a national STR Registry on 20 May 2026. All short-term let operators must register with Fáilte Ireland and display their STL Registration Number on all listings. Key change: "Short-term let" is now under 21 nights (was 14) – mid-term rental loophole is closed. Key exemption: If you rent your PPR (Principal Private Residence) for under 90 days, you're exempt from planning permission. Fines: up to 2% of annual turnover for non-compliance. Dublin City Council is now removing lockboxes from public property and using them as evidence against PPR claims. Bottom line: If the council challenges your 90-day exemption, timestamped evidence proving you lived there (not just owned it) is your only defence.

What You'll Learn in This Guide

New Fáilte Ireland Registry: how to register before May 2026
The 90-day PPR exemption: what qualifies, what doesn't
NEW: 21-night definition (was 14) – loophole closed
Dublin lockbox crackdown: why key handovers matter
Revenue.ie trap: why your tax filings must match
Forms 15, 16, 17: annual council submissions
Rent Pressure Zones: special rules in Dublin, Cork
Cork, Galway, Limerick: city-by-city rules
Noise complaints: how they trigger planning investigations
Property Log: prove you actually live there between guests

Key Definitions

STL Registration Number
Unique identifier issued by Fáilte Ireland after registration. Must be displayed on all Airbnb, Booking.com listings from 20 May 2026.
PPR (Principal Private Residence)
The home where you normally live. If you rent your PPR for under 90 days/year, you're exempt from planning permission.
90-Day Rule
PPR owners can rent their entire home for up to 90 days per year without planning permission. Days don't need to be consecutive.
Rent Pressure Zone (RPZ)
Area with rental restrictions. Since June 2025, all of Ireland is an RPZ. Short-term letting a non-PPR requires planning permission.
Form 15
Start-of-year declaration submitted to your local council confirming intent to use the 90-day exemption. Due within 4 weeks of January 1st.
Form 17
End-of-year return confirming total nights let. Due by 31 January for the previous calendar year.
Quick Answer

What are Ireland's new short-term rental regulations from May 2026? Ireland is introducing a national STR registration system administered by Fáilte Ireland. Key facts:

  • Registry launch: 20 May 2026 – all STR operators must register
  • 90-day exemption: PPR rentals under 90 days don't need planning permission
  • Planning permission: Required for secondary properties and PPR over 90 days
  • Fines: Up to 2% of annual turnover for registration display failures

Last updated: January 31, 2026. Covers Dublin, Cork, Galway, Limerick and explains how to protect yourself with forensic documentation.

Do I Need Planning Permission for Airbnb in Ireland? Quick Comparison

Property Type Planning Permission? Day Limit Forms Required
PPR – Entire Home No (if under 90 days) 90 days/year max Form 15 (Jan), Form 17 (end of year)
PPR – Room Only No Unlimited None (while you live there)
PPR – Over 90 Days Yes N/A Planning application + Form 16
Secondary Property Yes (always) N/A Planning application required
Investment Property Yes (rarely granted) N/A Planning application (expect refusal in RPZs)

* All property types must register with Fáilte Ireland from 20 May 2026 and display STL Registration Number

Deadline Alert

20 May 2026: Ireland's STR Registry Goes Live

From 20 May 2026, all short-term let operators in Ireland must:

Failure to display registration number: fines up to 2% of annual turnover.

From My Own Experience: Running Airbnbs in Dublin and Galway

I've been hosting since 2017 – a flat in Dublin's Temple Bar and a cottage in Galway. In 2019, Dublin City Council began their crackdown. I received an enforcement notice claiming I needed planning permission for my Temple Bar flat because it wasn't my "principal private residence."

"I told the council officer I lived in the flat when I wasn't in Galway. She asked for proof. I showed her utility bills, but she said they only proved I paid bills – not that I actually lived there 6 months of the year."

"Your ESB bill shows you're paying for electricity. It doesn't show which months you were physically in Dublin. Without a clear record of your stays here, we treat this as a secondary letting requiring planning permission."

— Dublin City Council Planning Officer, 2019

Lesson learned: Now I ProofSnap my ESB portal, my Revenue.ie tax address, and messages confirming I'm in Dublin – every month. With the new Fáilte Ireland Registry, this evidence will be even more critical.

Key Numbers You Need to Know

Ireland's new registry launches 20 May 2026. The 90-day exemption means if you rent your PPR for fewer than 90 days per year, you're exempt from planning permission – but you still must register. New in 2026: "Short-term let" is now defined as under 21 nights (previously 14) after EU alignment. Fines for failing to display your STL Registration Number reach 2% of annual turnover. Dublin City Council has issued 1,770+ warning letters and 62 enforcement notices since 2019, and since April 2025 has been removing lockboxes from public property as evidence. Planning permission refusals in Rent Pressure Zones (Dublin, Cork city, Galway city) are common for secondary lettings. An Bord Pleanála appeals now average 13-28 weeks (improved from 18+ months in 2023). The Irish rental crisis has pushed average Dublin rents to €2,300/month (2026).

90
days PPR exemption
21
nights = STR (new)
2%
max fine (of turnover)
1,770+
DCC warning letters
20 May
2026 registry launch

Dublin City Council has just sent you a warning letter. Your property is one of 1,600 suspected illegal short-term lets under investigation. They want proof of planning permission, proof this is your PPR, and proof you stayed under 90 days. Meanwhile, 69 lockboxes have been “shredded” across Dublin in a council blitz. Revenue has your Airbnb income from DAC7 reporting since January 2025. And from 20 May 2026, all short-term lets must register with Fáilte Ireland — platforms face fines of 2% of turnover for listing unregistered properties. Can you prove compliance?

All of Ireland is now a Rent Pressure Zone (from June 2025). Revenue collected €734 million from 291,600 audit interventions in 2025. Only 40 property owners in Dublin applied for holiday letting permission since 2019. This is not hypothetical.

Real Enforcement: Ireland Is Getting Serious

Dublin City Council: 1,600 Suspected Illegal STLs Under Investigation

Dublin City Council investigated 1,600 properties suspected of operating as illegal short-term lets without planning permission. The council has resolved 1,996 cases through enforcement compliance since 2019. In 2025, the council issued 300 warning letters as the first step in enforcement proceedings. Remarkably, fewer than 40 Dublin property owners applied for holiday letting permission since the 2019 legislation — indicating massive non-compliance.

Why evidence matters: If you ARE compliant (PPR exemption, under 90 days), a timestamped capture of your booking calendar showing your night count, your Revenue.ie address, and your utility bills proves it. Without evidence, the council’s data prevails.

Source: Irish Times, Irish Times (warning letters).

69 Airbnb Lockboxes “Shredded” in Dublin Council Blitz

From April 14, 2025, Dublin City Council began removing and destroying Airbnb-style lockboxes from cycle stands and street signage poles. As of May 2025, 69 lockboxes had been shredded. The council gave hosts a six-week stay to remove them voluntarily, then began the blitz. If your check-in process relied on a lockbox and it was destroyed, guests arriving cannot access your property. A timestamped capture of your Airbnb listing showing alternative check-in instructions (before the lockbox removal) proves you communicated the change to guests.

Source: TheJournal.ie, Irish Times.

Real Case: Laois Property “Absolutely Destroyed” by Illegal Rave

Host Lisa Wilkinson’s Co Laois Airbnb property was left “absolutely destroyed” after guests organised an illegal rave. Extensive damage throughout the property. Filing an AirCover claim for this scale of damage requires timestamped before-and-after evidence. Without pre-booking captures proving the property’s condition, the claim becomes the host’s word against Airbnb’s discretion.

Source: Irish Times.

Revenue: €734 Million from 291,600 Audit Interventions (2025)

Irish Revenue completed 291,600 audit and compliance interventions in 2025, yielding €734 million (up from €591M in 2024) and securing 204 criminal convictions for tax evasion. Revenue now receives your Airbnb income automatically via DAC7 every January — if you earned over €2,000 or had 30+ bookings, your details are definitely reported.

Your defence: A timestamped capture of your Revenue.ie online services showing your submitted Form 11/12 proves you declared your STL income on a specific date — before Revenue’s automated cross-check finds a mismatch.

Source: Revenue.ie, Irish Times.

RTE Investigation: One Landlord with 100+ Airbnb Listings Despite City-Wide Ban

An RTE Investigates report revealed that a single landlord had over 100 Airbnb listings in Dublin despite the city-wide restrictions on short-term letting. This highlights the gap between regulation and enforcement — and why the new Fáilte Ireland Registry (from 20 May 2026) will require platforms to verify registration numbers and delist non-compliant properties.

Source: RTE Investigates.

Real Case: First Dublin Planning Conviction — €1,000 Fine + €3,459 Costs

In May 2022, Dublin City Council secured its first conviction for illegal short-term letting. Judge Anthony Halpin imposed a €1,000 fine and €3,459 in costs against Complete Guest Management Ltd for letting apartment 18 Adelaide Square, Whitefriar Street, Dublin 8 without planning permission. The council has since initiated court action against six more properties where owners failed to comply with enforcement notices. Maximum penalties: €5,000 fine or 6 months imprisonment, plus €1,500/day for continuing offences.

Source: Irish Times.

Real Case: Landlord Caught Tenant Subletting via Booking.com Reviews

A Dublin landlord discovered her tenant was subletting through Booking.com when maintenance requests matched guest complaints in online reviews — requests for new mattresses appeared right after a review mentioned “uncomfortable beds.” The landlord changed the locks while the tenant was abroad, but the RTB ruled the termination was invalid because no warning notice was issued first.

For landlords: If you suspect your tenant is subletting on Airbnb, a timestamped capture of the Booking.com/Airbnb listing showing your property is the only evidence that survives if the tenant deletes the listing. Plus capture the reviews that match your maintenance records — this cross-reference is devastating at the RTB.

Source: Irish Times.

“Has Ireland’s Tourist Board Just Killed My Airbnb?”

A Spectator article in February 2026 warned that thousands of converted garages, barns, tree houses and beach huts across Ireland would be forced to close under the new Fáilte Ireland registration regime. The author highlighted confusion over what counts as a “principal private residence” vs a commercial B&B, the need for planning applications, and the fact that the government registration website wasn’t yet running despite bookings already taken.

Why evidence matters: If you registered before the deadline but the portal had technical issues, a timestamped capture of your submission attempt (even an error page) proves you tried to comply before the cutoff. Without it, you cannot distinguish yourself from hosts who never tried.

Source: The Spectator.

Real Case: Airbnb Message Thread Disappeared — Host Lost All Evidence

An Airbnb host’s entire message thread vanished while the guest was still staying. The guest had admitted to damage, but the inbox returned “PAGE NOT FOUND.” Without the thread, the host lost all evidence. A timestamped capture would have made the disappearance irrelevant. Source: Airbnb Hosts Forum.

Platforms Face Millions in Fines Under New Rules (April 2025)

The Short-Term Letting and Tourism Bill (General Scheme approved April 2025) introduces fines of up to 2% of annual turnover for platforms that list unregistered properties — potentially millions of euros for Airbnb and Booking.com. Hosts face a €5,000 fine for advertising without a valid registration number and Fáilte Ireland can impose €300 penalties for invalid numbers. From 20 May 2026, platforms must verify registration before listing. Source: Irish Times.

A Screenshot Is Not Evidence (full guide)

  • Moroccanoil v. Marc Anthony — screenshots rejected: “no way to prove they were an exact copy”
  • United States v. Vayner — printout rejected on appeal
  • Edwards v. Junior State of America — court ruled: “Only native files can ensure authenticity”

Real case: An Airbnb Superhost submitted €14,000+ in damage photos. The guest accused the photos of being AI-altered. Airbnb reversed the decision. Source: Fox Business.

1,600 properties investigated. First conviction (€1K + €3.5K costs). 300 warning letters. 69 lockboxes shredded. €734M from Revenue audits. Tenant caught subletting via Booking.com reviews. 100+ illegal listings exposed by RTE. Platforms face millions in fines (2% turnover). Registration website not ready but deadline looming. In every case, the host either had no evidence or evidence that could not be verified. A screenshot from your phone proves nothing in an Irish planning enforcement hearing. A blockchain-timestamped capture with SHA-256 hash and digital signature is forensic evidence that Irish courts accept. How blockchain timestamps work.

I. Do You Need to Register Your Airbnb with Fáilte Ireland?

What is the Fáilte Ireland STR Registry?

The Fáilte Ireland Short-Term Letting (STL) Registry is Ireland's new national registration system for all short-term rental accommodation, launching 20 May 2026. Operators must register and receive a unique STL Registration Number that must be displayed on all advertising and booking platforms. The registry is administered by Fáilte Ireland (Ireland's National Tourism Development Authority). Registration does NOT replace planning permission – both are required where applicable.

The registry was introduced through the Planning and Development (Short Term Lettings) Regulations 2024 as part of Ireland's response to the housing crisis. The government estimates over 12,000 properties in Dublin alone are used for short-term letting instead of long-term rental.

How to Register (Before May 2026)

Quick Answer: To register your Airbnb in Ireland, create an account on the Fáilte Ireland portal (launching early 2026), provide your PPS number and proof of property ownership, declare whether it's your PPR or secondary property, confirm planning status, and you'll receive a unique STL Registration Number to display on all listings. Registration takes about 5 minutes and must be renewed annually.

The registration portal will open in early 2026. Based on draft regulations:

  1. 1

    Create account on Fáilte Ireland portal

    You'll need PPS Number and proof of property ownership/lease.

  2. 2

    Declare property status

    Is it your PPR (Principal Private Residence) or a secondary property?

  3. 3

    Confirm planning status

    If planning permission required, provide reference number. If exempt (PPR under 90 days), declare exemption.

  4. 4

    Receive STL Registration Number

    Must be displayed on all platform listings and advertising.

  5. 5

    Renew annually

    Registration must be renewed each year with updated information.

ProofSnap Your Registration

When registration opens, capture:

  • • Your registration confirmation showing STL Registration Number
  • • The declaration page showing your PPR/planning status
  • • Your Airbnb/Booking.com listing showing the number displayed

If Fáilte Ireland claims you were never properly registered, timestamped evidence proves otherwise.

See exactly what a court receives

Download a real evidence package — the same ZIP that gets submitted as proof. Or send any URL to support@getproofsnap.com and we'll capture it for you free.

Download Sample Package

II. How Does the 90-Day PPR Exemption Work in Ireland?

What is the 90-Day PPR Exemption?

If you rent out your Principal Private Residence (PPR) – the home where you normally live – for fewer than 90 days per year, you are exempt from planning permission requirements. You still must register with Fáilte Ireland, but you don't need to apply to the local authority for change of use. This exemption was introduced in 2019 under the Planning and Development (Amendment) Regulations 2019.

2026 Change

New Definition: 21 Nights (Not 14)

In 2026, Ireland aligned with EU regulations and changed the definition of "short-term letting." Previously, anything under 14 consecutive nights was considered short-term. Now, it's under 21 nights.

Why this matters: If you were renting for 15-20 night stays to avoid STR regulations, that loophole is now closed. All bookings under 21 nights require registration and count toward your 90-day limit.

What Qualifies as PPR?

Your Principal Private Residence is the dwelling where you normally reside. Evidence includes:

  • Revenue.ie address: Where you file income tax
  • Electoral register: Where you're registered to vote
  • Utility bills: ESB, Bord Gáis, Irish Water in your name
  • Driver's licence address: NDLS records
  • Bank correspondence: Where statements are sent

The PPR "Trap": You Must Actually Live There

Owning a property is NOT the same as it being your PPR. Dublin City Council has successfully challenged hosts who:

  • • Own the property but live elsewhere most of the year
  • • Have utility bills but low/inconsistent usage
  • • Claim PPR but are registered to vote at a different address
  • • File taxes from a different location

Defence: Build a 12-month evidence trail showing you actually reside at the property – not just that you own it.

The Revenue.ie Tax Trap: Your Stories Must Match

The Fáilte Ireland Registry is directly linked to Revenue (Irish Tax Authority). This creates a dangerous trap for hosts who aren't careful:

The conflict: If you register with Fáilte Ireland claiming the property is your PPR (to get the 90-day exemption), but your Revenue tax returns claim mortgage interest relief or other deductions only available for "investment properties" – you have a major problem. Revenue and Fáilte Ireland now cross-reference declarations.

ProofSnap tip: Capture your Revenue.ie Form 11 or Form 12 tax return showing how you've declared the property. If you ever need to prove consistency between your Fáilte Ireland registration and your tax filings, timestamped evidence is essential.

How Much Tax Do I Pay on Airbnb Income in Ireland?

Airbnb income is taxed as trading income (not rental income). Rent-a-Room Relief does NOT apply to short-term lets. Airbnb reports your earnings to Revenue under EU DAC7 rules.

Tax Type Rate Notes
Income Tax 20% or 40% Standard rate 20%, higher rate 40% (over €42,000)
USC 0.5% – 11% Universal Social Charge, varies by income band
PRSI 4% Pay Related Social Insurance
VAT (if applicable) 13.5% Only if turnover exceeds €42,500/year

* Declare income on Form 11 (over €5,000 profit) or Form 12 (under €5,000). Filing deadline: 31 October annually.

III. Do You Need Planning Permission for Airbnb in Ireland?

Quick Answer: You need planning permission for Airbnb in Dublin if: (1) the property is not your Principal Private Residence (PPR), or (2) you rent your PPR for more than 90 days per year. If you rent only a room in your PPR while living there, or rent your entire PPR for under 90 days/year, you're exempt from planning permission but must still register with Fáilte Ireland from May 2026.

Planning permission is required for short-term letting in the following situations:

Planning Permission Required

Required Secondary property: Any property that is NOT your PPR
Required PPR over 90 days: If you rent your PPR for 90+ days per year
Required Rent Pressure Zones: Stricter requirements in Dublin, Cork, Galway

Planning Permission NOT Required (Exempt)

Exempt PPR under 90 days: Renting your main home for less than 90 days/year
Exempt Room in PPR: Renting a room while you continue to live there (no day limit)

The Planning Application Process

If you need planning permission, you apply to your local authority (Dublin City Council, Cork City Council, etc.). The process includes:

  • Application fee: €80 for change of use
  • Public notice: You must advertise in a local newspaper and erect a site notice
  • Decision timeline: 8 weeks (or 12 weeks if additional information requested)
  • Appeal: Refusals can be appealed to An Bord Pleanála (18-24 months)
"In Rent Pressure Zones, planning permission for change of use to short-term letting is almost always refused. The housing crisis takes priority."
— Dublin City Council Planning Department, 2025

IV. What Are Rent Pressure Zones and How Do They Affect Airbnb?

What are Rent Pressure Zones (RPZs)?

Rent Pressure Zones are designated areas where rents have risen sharply and housing supply is constrained. In RPZs, rent increases are capped, and planning permission for converting residential properties to short-term letting is typically refused. Dublin city and county, Cork city, Galway city, and parts of Wicklow, Kildare, and Meath are all RPZs.

The combination of RPZ status and the housing crisis means that planning permission for secondary STR properties in Dublin is almost impossible to obtain. Even PPR hosts face scrutiny to ensure they're not abusing the 90-day exemption.

Dublin City

Ireland's strictest enforcement. Over 1,770 warning letters and 62 enforcement notices issued since 2019. Planning permission for secondary STR is very difficult to obtain.

ProofSnap use: Monthly captures of ESB portal, Revenue.ie showing Dublin address.

Cork City

Growing enforcement since 2023. Centre-city areas heavily monitored. Planning permission very difficult for secondary properties.

ProofSnap use: Capture Airbnb calendar showing under 90 days if claiming PPR exemption.

Galway City

RPZ since 2017. Strong enforcement around city centre and Salthill. High tourist demand creates temptation – and scrutiny.

ProofSnap use: Capture utility usage patterns proving you live there during off-peak months.

Limerick City

RPZ since 2019. Less enforcement than Dublin but growing. University areas particularly monitored.

ProofSnap use: Build evidence archive as enforcement is expected to increase post-May 2026.

V. How Does Dublin City Council Enforce Short-Term Letting Rules?

Dublin City Council has been Ireland's most aggressive enforcer since 2019. Here's how they investigate:

7 Ways Dublin Investigators Catch Hosts

1
Platform Monitoring – Staff actively scan Airbnb, Booking.com identifying properties without planning permission
2
Neighbour Complaints – A single complaint triggers investigation; neighbors often report suspected illegal STRs
3
PPR Verification – Checking if hosts claiming 90-day exemption actually live at the property
4
Calendar Analysis – Monitoring availability calendars to determine if properties exceed 90 days
5
Lockbox Removal – Since April 2025, DCC removes lockboxes from public property (poles, railings) and uses them as evidence of STR activity
6
RTB Cross-Referencing – Properties not registered with RTB (Residential Tenancies Board) for long-term letting OR Fáilte Ireland for STR are "invisible flats" – easy targets for investigation as they appear to have no legitimate use
7
Noise Complaints – A single neighbour noise complaint triggers DCC to check your planning permission status. Even if the noise issue is minor, they'll use it as an excuse to investigate your STR compliance

Defend Against "Bad Character" Reports

Dublin neighbours are increasingly organised. One noise complaint can snowball into a full planning investigation. Build a "responsible host" evidence file:

  • House rules: Capture your Airbnb/Booking.com listing showing clear noise policies and quiet hours
  • Noise sensor logs: If using Minut, NoiseAware, or similar devices, capture monthly reports showing no violations
  • Guest communications: Screenshot messages where you remind guests about respecting neighbours
  • Positive reviews: Capture guest reviews mentioning "quiet neighbourhood" or "respectful stay"

Why it matters: If DCC receives a complaint, showing proactive monitoring can prevent them escalating to a full enforcement investigation.

Insider Alert

The Dublin Lockbox & Key Trap (April 2025)

Since April 2025, Dublin City Council has been physically removing lockboxes attached to public property (lamp posts, railings, gates). They photograph each removal and use it as evidence that the property is being used for short-term letting without the owner being present.

Why This Matters for PPR Hosts

If you claim the 90-day PPR exemption, you're saying you live at the property. A lockbox suggests you're not there to hand over keys personally – which undermines your claim that it's your principal residence. DCC uses this as ammunition against PPR claims.

ProofSnap defence strategies:

  • • Capture photos of key handovers with guests (with their consent)
  • • Screenshot your smart lock app logs showing when you personally unlocked the door
  • • Capture Airbnb messages where you confirm you'll meet guests in person
  • • If using a key safe on your own property (not public), capture proof of ownership

What Happens If You're Caught?

  1. 1. Warning letter: Initial contact requesting compliance or explanation
  2. 2. Enforcement notice: Formal notice requiring you to cease STR activity or apply for permission
  3. 3. Compliance period: Typically 4-8 weeks to respond
  4. 4. Prosecution: If non-compliant, case referred to Circuit Court
  5. 5. Fines: Up to €5,000 per offence, plus €500 per day for continuing breach

Don't Wait for DCC to Come Knocking

Start building your evidence archive today. ProofSnap timestamps every capture on the Bitcoin blockchain – proof that holds up in Irish courts.

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VI. Cork, Galway, Limerick: City-by-City

While Dublin has the strictest enforcement, other Irish cities are catching up:

Cork City & County

Cork City Council has increased STR enforcement since 2023. The city centre, particularly areas around Patrick Street and the English Market, are heavily monitored. County Cork (Kinsale, Cobh, West Cork) has lighter enforcement but the new registry will change this.

  • Enforcement status: Active in city centre, growing in county
  • Planning permission: Very difficult in Cork City RPZ
  • Key areas: City centre, university area, tourist districts

Galway City & County

Galway has strong tourism demand (races, arts festival) creating pressure for STR enforcement. The city centre and Salthill are particularly scrutinised. County Galway (Connemara, Clifden) has less enforcement.

  • Enforcement status: Active in city, limited in county
  • Planning permission: Difficult in Galway City RPZ
  • Key areas: Eyre Square area, Salthill, Spanish Arch

Limerick City & County

Limerick enforcement is less developed than Dublin/Cork but growing. University of Limerick area sees scrutiny during term time. County Limerick (Adare, Foynes) has minimal enforcement currently.

  • Enforcement status: Growing, especially near university
  • Planning permission: Possible outside city centre
  • Key areas: City centre, Castletroy/UL area

Rural Ireland

Outside RPZs, enforcement is minimal. Counties Kerry, Clare, Donegal, Mayo have strong tourism economies and limited STR regulation. However, the new Fáilte Ireland Registry will apply nationwide.

  • Enforcement status: Minimal currently
  • Planning permission: Generally easier to obtain
  • Post-May 2026: Registry requirement applies everywhere

VII. How to Prove Your PPR Status

The 90-day exemption depends on proving the property is genuinely your Principal Private Residence. Here's how to build an evidence archive:

Monthly Capture Protocol

  1. 1 ESB/Bord Gáis portal: Showing account in your name and consistent usage
  2. 2 Revenue.ie: Your My Account showing tax correspondence address
  3. 3 Airbnb calendar: Showing your cumulative booking nights (must stay under 90)
  4. 4 Bank portal: Showing correspondence address matches

Annual Capture Protocol

Once per year, also capture:

  • NDLS portal: Driver's licence showing address
  • Local Property Tax (LPT): Revenue showing property registered to you
  • Electoral register: Capture confirmation you're registered at this address
  • Medical card/GP registration: If applicable
Insider Tip

The "Property Log" Defence: Prove You Actually Live There

DCC's favourite question: "You have guests there constantly – when do YOU actually live there?" Build a timestamped log proving you occupy the property between bookings:

What to Capture
  • Your own "check-in": Photo from your flat with RTÉ News on TV showing the date
  • Personal items: Your toiletries in the bathroom, clothes in the wardrobe
  • Deliveries: Screenshot of Deliveroo/JustEat orders to your address
  • Calendar gaps: Capture your Airbnb calendar showing blocked dates when you're home

Pro tip: Property managers recommend clients do this capture at least once per month – ideally mid-week when inspectors are most active.

Don't Forget: Forms 15, 16 & 17

As a PPR host in Ireland, you must submit specific forms to your local council:

Form 15
Declaration of intent at start of year – confirms you plan to use the 90-day exemption
Form 16
Mid-year update if circumstances change
Form 17
End-of-year return confirming total nights let – due by 31 January

ProofSnap essential: Dublin City Council has a reputation for "losing" submitted forms. When you submit Form 15 or Form 17, immediately capture the confirmation page with ProofSnap. If the council claims you never filed, your blockchain timestamp proves otherwise.

Screenshot vs ProofSnap: The Evidence Gap

Evidence Type Regular Screenshot ProofSnap Capture
Timestamp Device time (easily changed) Bitcoin blockchain (immutable)
Modification detection None – Photoshop undetectable SHA-256 hash verification
Council response "Could have been created today" "Verified proof from January"
Court/tribunal acceptance Easily challenged Meets forensic evidence standards

VIII. A Screenshot Is Not Evidence. Here Is What Irish Courts Accept.

First conviction (€1K + €3.5K costs). 1,600 investigated. 300 warning letters. 69 lockboxes shredded. €734M from Revenue. Tenant caught via Booking.com reviews. Registration portal not ready. Here is what to capture and when:

All items are web pages — one click to capture in your browser.

Monthly
  • Airbnb calendar (90-day count)
  • Fáilte Ireland registration status
  • ESB/Bord Gáis utility portal (PPR proof)
  • Listing showing STL registration number
Per guest / when it happens
  • Airbnb guest messages (damage, complaints)
  • Revenue.ie Form 11/12 after filing
  • Guest reviews (before deletion)
  • Planning permission/exemption pages
Immediately (threat detected)
  • Council enforcement letter
  • Neighbour complaint notification
  • Registration portal submission (even errors)
  • Platform delisting notice
For Property Managers

The Management Company Secret: Duty of Care

If you're a property management company in Ireland, pay attention: As of 2026, you are co-responsible for illegal STR operations. If you manage a property without a valid STL Registration Number, you face fines too – not just the property owner.

Why This Changes Everything for Management Firms
  • Licence at risk: Multiple violations can affect your business reputation and licensing
  • Client liability: You need proof you advised clients to register – protect yourself
  • Due diligence: Capture evidence that each property has valid STL before taking it on

ProofSnap for management companies: It's not just about protecting your clients – it's about protecting your own business. Timestamped evidence of compliance checks shows you did your duty of care.

For STR regulations in other countries, see our guides on UK & London (90-day rule), France (Loi Le Meur), Spain, and Netherlands (Amsterdam 15 nights).

XI. Conclusions and Action Items

Key Takeaways: Airbnb Ireland 2026

  • Registration Required: All short-term lets (under 21 nights) must register with Fáilte Ireland from 20 May 2026
  • STL Number: Display your unique registration number on all Airbnb, Booking.com listings
  • 90-Day Rule: PPR owners can rent for up to 90 days/year without planning permission
  • Room Rental: Renting a room while living there has no day limit
  • Secondary Property: Always requires planning permission (rarely granted in Dublin)
  • Forms 15 & 17: Submit to your local council at start and end of each year
  • Tax: Airbnb income is trading income (20-40% + USC + PRSI), not rental income
  • Fines: Up to €5,000 per offence or 2% of turnover for platforms
  • All Ireland is RPZ: Rent Pressure Zone rules apply nationwide since June 2025

The Bottom Line

Ireland's new Fáilte Ireland Registry (May 2026) brings nationwide STR regulation for the first time. The 90-day PPR exemption remains valuable, but councils are increasingly sceptical of hosts claiming properties as their principal residence.

Your defence? A year-long evidence trail proving you actually live at the property – not just that you own it. Blockchain timestamps make that evidence impossible to dismiss as "created for this investigation."

Your 5-Step Action Plan

  1. 1 Verify PPR status: Is this genuinely where you live? All documents matching?
  2. 2 Register immediately: When Fáilte Ireland portal opens (early 2026), be first in line
  3. 3 Track your days: Monthly Airbnb calendar captures showing cumulative nights under 90
  4. 4 Build PPR evidence: Monthly utility captures, annual Revenue.ie and NDLS captures
  5. 5 Display STL number: Capture your listing showing registration number visible

What Now? Your Timeline

TODAY

Check if your address on Revenue.ie matches your property address (PPR verification)

1ST OF MONTH

ProofSnap capture of ESB portal (electricity) and Airbnb calendar showing cumulative nights

EACH VISIT

Property Log capture – personal items visible + proof of date (RTÉ News on TV)

MAY 2026

Register with Fáilte Ireland and immediately capture your STL confirmation

"In Irish planning enforcement, the host who can prove residency wins. Dublin City Council expects documentation – give them timestamped evidence they can't challenge."
— Dublin planning enforcement solicitor

Protect Your Irish Hosting Business

Start building your PPR evidence archive before May 2026. ProofSnap captures your utility portals, Revenue.ie status, and Fáilte Ireland registration with blockchain timestamps that Irish courts trust.

Tax tip: ProofSnap is a deductible business expense for STR hosts – making it effectively free for tax purposes.

7-day free trial. Professional: 200 captures/month. Enterprise: unlimited captures, team accounts, priority support.

References & Resources