1. From pledged home to empty property: the Limerick context

When the war in Ukraine escalated in 2022, thousands of people in Ireland registered spare rooms and vacant homes on the Irish Red Cross pledge portal and related schemes.

Limerick was part of that response. Many owners offered:

• A spare bedroom in their own home
• A self contained annex or granny flat
• A separate vacant house or apartment

To recognise this, the Government introduced the Accommodation Recognition Payment (ARP), a tax free monthly payment per property for hosts who accommodated people arriving under the EU Temporary Protection Directive.

Fast forward to 2025, and some of those Ukrainian families have moved on. They may have:

• Found long term housing
• Relocated within Ireland
• Returned home or moved to another country

That leaves a simple, and very human, question for owners in Limerick:

What should I do with the property now that it is empty?

This guide looks at one option, converting the unit into a compliant short term let, and sets out the key checks to make before you move in that direction.

2. Check your pledge and payment status first

Before you do anything with the property, make sure your responsibilities under hosting schemes have fully ended.

2.1 Confirm the hosting arrangement is over

If you pledged through the Irish Red Cross Register of Pledges or a similar portal:

• Check your original emails or agreement to see what you signed up to.
• Make sure there is no expectation that the property will remain available once your guests leave.
• If in doubt, contact the Irish Red Cross or the scheme organiser and tell them the unit is now vacant.

If you participated in a local authority or community led scheme, the process may be slightly different. When you are unsure, ask the contact listed on your original paperwork to confirm that your commitment has ended.

2.2 Check the Accommodation Recognition Payment (ARP)

The ARP is a monthly payment that recognises the support hosts give to people arriving from Ukraine. It is currently €600 per property per month where at least one eligible person is being hosted, with a maximum number of properties per application.

If your guests have left:

• Make sure you have reported this change, if required, so payments can stop correctly.
• Keep records of when hosting began and ended.
• If you are unsure about the dates or whether you still qualify, contact the department listed on the ARP guidance or use the myWelfare portal to review your claim.

Once your pledge and ARP position are clear, you can look properly at your options.

3. Planning rules for short term lets in Limerick

Short term letting is possible in Limerick, but you cannot simply switch a vacant pledged home into an Airbnb without checking planning rules.

3.1 What counts as a short term let

Irish rules treat a short term let as a stay of up to and including 14 nights in a house or apartment.

If you host shorter stays, your property may be classed as short term letting, not a standard tenancy.

3.2 Limerick, Rent Pressure Zones and the 90 night limit

Limerick is covered by the national regime for short term letting in Rent Pressure Zones. At a high level:

• If the property is your principal private residence (PPR):
  • You may be allowed to rent out rooms while you also live there, under home sharing rules.
  • You can usually let the entire home for up to 90 nights per calendar year while you are away, if you file the required forms.
• If the property is not your PPR, or you want to exceed 90 nights, using it for short term lets will usually count as a material change of use.
  • In that case, you will generally need to apply for planning permission for short term letting.

Limerick City and County Council has guidance and FAQs that explain how these rules apply locally and when planning permission is likely to be required. If you are uncertain which category your property falls into, it is best to confirm directly with the planning section.

3.3 The national Short Term Letting Register

From 20 May 2026, most short term lets in Ireland for stays of up to 21 nights must also register with Fáilte Ireland. Hosts will receive a unique registration number that must appear in their listings.

This national register will sit on top of existing planning rules. So even if you comply with Limerick planning requirements, you will still need to register once the scheme goes live.

Because both planning and registration rules can change, always check the latest guidance on:

• Limerick City and County Council’s website
• Citizens Information
• The Department of Enterprise, Trade and Employment, and Fáilte Ireland

before you make decisions.

4. Income and tax basics when a pledged home becomes a short let

Once a pledged home becomes a paying short term let, the financial picture changes.

4.1 The end of tax free ARP

The Accommodation Recognition Payment is a tax free payment made to hosts while they are actively accommodating people who arrived from Ukraine under the EU Temporary Protection Directive.

If the property becomes a commercial short let:

• ARP will no longer apply.
• Income from guests must be declared for tax purposes.
• You should keep clear records of when hosting ended and when commercial letting began.

4.2 Short let income and Irish tax

Short term letting income is taxable. The exact treatment depends on your situation, so you should confirm it with an Irish tax adviser or Revenue.

At a simple, high level:

• For most individuals, profits from short term letting are included in their annual tax return and can be subject to Income Tax, PRSI and USC, based on their overall income.
• If you operate multiple properties and provide services similar to a small hospitality business, income may in some cases be treated more like trading income. This can have different rules for expenses and, in a company, for corporation tax rates.

The detail is fact specific. It will depend on:

• How many properties you have
• Whether you run them in your own name or through a company
• What services you offer to guests
• Your other income and reliefs

Because of this, treat this article as a planning checklist, not tax advice. Before you convert a pledged home to a short let, speak to a qualified accountant or tax adviser.

Want a clearer breakdown of how Irish short lets are taxed in your own name versus through a company?

Read our guide on trading income vs rental income for Irish short lets →

5. Is a short term let the right next step for your Limerick property?

Once your pledge and ARP position are clear, you will have a few broad options:

• Re-pledge the unit for social or humanitarian use
• Leave it vacant for your own future plans
• Use it as a short term let
• Seek a longer term tenant

Short term letting may suit you if:

• The property is in a part of Limerick with steady visitor demand
• You are comfortable with guests coming and going throughout the year
• You are prepared to invest in safety upgrades, furnishings and ongoing maintenance
• You are ready to keep good records for tax and compliance

On the other hand, a short let may not be the best fit if:

• You want hands off income and minimal changeovers
• You cannot secure planning permission for non-PPR or high-night use
• The property is in a location with limited tourism or business demand

A simple way to frame the decision is to build a basic forecast:

• Estimated annual short let income at realistic occupancy and nightly rates
• Running costs, including utilities, cleaning, platform fees and management
• Tax set aside based on your adviser’s guidance
• Comparison with alternative uses, such as re-pledging or long term rent

Want a deeper breakdown of caps, forms and planning for short lets in the city?

Read our Limerick short lets 90 day cap and planning guide →

6. Checklist for turning an ex-Ukraine unit into a Limerick short let

Use this checklist as a practical starting point:

1. Confirm your hosting obligations
   • Check that your pledge through the Irish Red Cross or other portal has formally ended.
   • Notify the scheme that the property is no longer available, if required.
2. Close out Accommodation Recognition Payments
   • Confirm that ARP payments have stopped for this property.
   • Keep a note of hosting start and end dates for your records.
3. Check planning status in Limerick
   • Decide whether the property is your PPR or a second home.
   • If it is your PPR, check whether you plan to let rooms, or the entire home, and for how many nights per year.
   • If it is not your PPR, or you want more than 90 nights, contact Limerick City and County Council to confirm if planning permission is required.
4. Plan for the national Short Term Letting Register
   • Check current Government and Fáilte Ireland guidance on when registration will be required for your type of listing.
5. Upgrade insurance and safety
   • Ask your insurer if your current policy covers paying guests.
   • Put in place fire safety measures, alarms, clear exits and maintenance checks that are appropriate for visitor use.
6. Set up your financial records
   • Separate personal spending from property income and costs.
   • Agree with your adviser how you will track and report income, expenses and any capital items.
7. Decide who will manage operations
   • If you want to keep control, budget time for guest messaging, cleaning, key handling and platform management.
   • If you prefer a hands off approach, consider working with a specialist management company that already operates in Limerick.

Need a clear overview of how Ireland’s national rules and registration work for short term lets?

Read our Airbnb rules guide for Ireland →

7. How Houst can help with an ex-pledged home in Limerick

If you decide that short term letting is the right next step, you do not have to manage everything alone.

Houst can:

• Assess whether your property is a good fit for short letting in Limerick, based on demand, location and seasonality
• Provide an income forecast to compare against your other options
• Help you prepare the property for guests, from furnishings to photography
• Manage listings, pricing, guest messaging, reviews, cleaning and day to day operations

You keep ownership and final decisions, while our local team handles the work that turns a once-pledged home into a well run short term let.