Yes. Since January 2023, Airbnb, Booking.com, and Vrbo are required to report host income directly to Revenue under DAC7 (the EU directive on platform reporting). Revenue receives your name, PPS number, total gross income, number of lettings, and property addresses.

Cross-referencing with filed tax returns is automated. The taxable figure is the gross amount on your platform statement before platform fees are deducted. Hosts who have not been declaring platform income should expect contact from Revenue.