Short-term letting means providing paid accommodation in a dwelling for stays of 14 days or less.
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.
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.
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.
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.
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.
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.
• 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.
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• National short-term-letting registration (Fáilte Ireland) is in progress; advertising platforms will require a valid registration number once the system goes live.
• A Limerick tourist-tax has been discussed but is not adopted—monitor Council announcements.
In Rent Pressure Zones (e.g., Dublin), short-term letting usually means stays of 14 nights or fewer; outside RPZs, follow local planning rules.
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.
RPZ PPR whole-home cap: 90 nights per year (room-share while present is unlimited).
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.
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.
Revenue: Tax treatment of income from short-term accommodation (TDM 04-01-20)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.
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This guide is informational and not legal advice. Always confirm with
Limerick City & County Council — Planning (Enforcement); Limerick Fire & Emergency Services
your local authority.