There are two definitions of a Short Term Rental.
The Department of Tourism, Culture, Arts, Sport and Media (DTCASM) has defined a “Short-Term Tourist Letting” as a stay of up to 21 nights.
The Department of Housing, Planning and Local Government has defined a “Short -Term Let” as a stay of up to and including 14 nights at a time.
These definitions are at odds with each other.
The DTCASM uses the following definition in the legislation:
“short-term tourist letting” means overnight sleeping accommodation: –
(a) at a premises provided for consideration of one or more tourists for any period up to 21 nights; and
(b) not being provided at a premises requiring registration on the registers contained in section 24 of the Tourist Traffic Act 1939.
i.e. any property not already registered as a hotel; guest house; holiday hostel, youth hostel or holiday camp.
“tourist” means
A person who travels from their place of residence:
(a) to visit the State
(b) to spend their holiday in the State, or
(c) to travel within the State