REGULATORY GUIDE

Stay fully compliant with Limerick's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 3, 2025
Ireland
Munster
Limerick
REGULATORY GUIDE

Stay fully compliant with Limerick's short-term rental regulations. Everything you need to know about permits, taxes, and legal requirements.
Last updated:
September 3, 2025
Ireland
Munster
Limerick

TL;DR

Rules

How to comply

Rules, Taxes & Penalties

Upcoming Changes

FAQs

Revenue: Tax treatment of income from short-term accommodation (TDM 04-01-20)

In Rent Pressure Zones (e.g., Dublin), short-term letting usually means stays of 14 nights or fewer; outside RPZs, follow local planning rules.

Short-term lets are legal in Limerick, but if the property is in a Rent Pressure Zone (RPZ) the use is tightly controlled. Letting an entire principal private residence (PPR) for stays of 14 days or less is exempt up to 90 nights per year (you must register the exemption with the Council). Beyond that—or for any non-PPR/second home—you typically need planning permission (change of use) before advertising. There is no separate city night cap outside the PPR 90-night limit. Report income to Revenue; Rent-a-Room relief does not apply to short stays of 28 nights or less. VAT applies only if you are VAT-registered. Follow the national guest-accommodation fire-safety guide.

Legality
Allowed subject to national STL rules. In RPZs, a PPR whole-home STL is exempt up to 90 nights per year (with local registration). Otherwise planning permission is generally required.
Night Cap
RPZ PPR whole-home cap: 90 nights per year (room-share while present is unlimited).
STR Register
In RPZs, register the home-sharing/90-night exemption with Limerick City & County Council for your PPR. If you plan more than 90 nights or to let a non-PPR, apply for planning permission for change of use before advertising.
Risk
Advertising or operating a whole-home STL in an RPZ without permission—or beyond the 90-night PPR limit—can trigger enforcement and fines.

Key Rules at a Glance

Overview of requirements, authorities, and costs for short-term rental compliance
Requirement
What you need
Authority / Link
Cost / Time

Registration / Permit

In RPZs, register the home-sharing/90-night exemption with Limerick City & County Council for your PPR. If you plan more than 90 nights or to let a non-PPR, apply for planning permission for change of use before advertising.

Max Nights

RPZ PPR whole-home cap: 90 nights per year (room-share while present is unlimited).

Planning / Zoning

Local authorities aim to decide within about 8 weeks of a valid planning application; a 4-week appeal period then applies.

Fee
Plan for roughly 8 weeks to decision (longer if Further Information is requested), plus a 4-week appeal window.

Safety & Insurance

Follow the national Guide to Fire Safety in Guest Accommodation: provide suitable alarms and firefighting equipment, emergency information and escape routes, and keep maintenance/testing records.

Tax

Income tax on short-stay letting (not treated as rental income). VAT 13.5% on guest/holiday accommodation; long-term residential letting is VAT-exempt.

Step-by-Step: How to comply

Overview of requirements, authorities, and costs for short-term rental compliance
1

In RPZs, STL of a non-PPR or a PPR above 90 nights per year is a material change of use requiring planning permission. PPR exemptions require annual notification/registration with the Council. Local authorities aim to decide within about 8 weeks of a valid planning application; a 4-week appeal period then applies.

2

Apply if required. Planning application (fee ~€). Planning fees vary by application. As a guide, a change-of-use application is around €200; retention applications are typically treble the normal fee. Check current Limerick tariffs.

3

Income tax on short-stay letting (not treated as rental income). VAT 13.5% on guest/holiday accommodation; long-term residential letting is VAT-exempt.

4

Follow the national Guide to Fire Safety in Guest Accommodation: provide suitable alarms and firefighting equipment, emergency information and escape routes, and keep maintenance/testing records.

Your Short-Term Rental Compliance Guide

Overview of requirements, authorities, and costs for short-term rental compliance

Enjoy hassle-free hosting with Houst

  • VAT: Guest/holiday accommodation taxable at 13.5%; residential letting exempt.
  • Income tax: Short-term lets not “rental income”; taxed as trading or miscellaneous income; file with Revenue.
  • Rates: National VAT rates page confirms 13.5% reduced rate.
  • Revenue: VAT on guest & holiday accommodation (13.5%)

    Edge Cases & Exemptions

    • Protected structures or conservation areas may require additional reports and conditions.

    • Apartment blocks commonly require management-company consent for tourist use.

    • Continuing an unauthorised STL after conviction can incur daily fines.

    • A national STL register (Fáilte Ireland) is being implemented; platforms will require a valid registration number once live.

    Penalties & Enforcement

    • Planning: operating without required permission/registration can lead to enforcement notices, fines up to €5,000 and/or 6 months’ imprisonment, and daily fines for a continuing offence.

    • Safety: the fire authority may issue notices or take action for non-compliance with fire-safety obligations.

    Planning offences: up to €5,000 and/or 6 months on summary conviction, plus up to €1,500 per day for a continuing offence.

    📅 Airbnb Management in Limerick, Fully Managed

    Stay fully booked without the hassle. Our Limerick–based team handles planning checks, permits, safety and tax setup—plus bookings, guest messages, and calendar sync—so you don’t have to.

    Start Hosting Smarter
    Graphic of a booking calendar with upcoming-booking cards, showing multi-platform sync and guest management.
    Revenue: Tax treatment of income from short-term accommodation (TDM 04-01-20)

    In Rent Pressure Zones (e.g., Dublin), short-term letting usually means stays of 14 nights or fewer; outside RPZs, follow local planning rules.

    Do I need planning permission in Limerick?
    Is there a night cap or 90-day limit in Limerick?
    Do I need to register or get a permit?
    What taxes do I need to pay for short-term lets?
    What safety requirements do short-term lets need to meet in Limerick?

    Tools & Resources

    Planning Guidance
    Limerick City & County Council — Planning (Enforcement); Limerick Fire & Emergency Services
    Fire Safety Guidance
    Gov.ie — Guide to Fire Safety in Guest Accommodation
    Tourist/Local Tax Guidance
    Revenue: VAT on guest & holiday accommodation (13.5%)
    National Safety Guidance
    gov.ie: Fire Safety in your Home (NDFEM)
    National Tax Guidance
    Revenue: Tax treatment of income from short-term accommodation (TDM 04-01-20)
    Regional Safety Guidance

    📈 Maximise Your Airbnb Earnings in Limerick

    Unlock more revenue with smart pricing, gap-filling, and local market strategy—while we keep you compliant on planning, safety and tax.

    See What You Could Earn
    Dashboard with net-earnings bar chart, occupancy pie and activity feed, illustrating pricing optimisation and revenue growth.

    This guide is informational and not legal advice. Always confirm with

    Limerick City & County Council — Planning (Enforcement); Limerick Fire & Emergency Services

    your local authority.