Dáil Éireann Debate, Tuesday - 17 June 2025
503. Deputy Peter 'Chap' Cleere asked the Minister for Housing, Local Government and Heritage his views on short-term letting and tourism legislation (details supplied); and if he will make a statement on the matter. [32090/25]
Amharc ar fhreagraThe EU Short Term Rental (STR) Regulation was adopted by the EU on 11 April 2024 and is applicable from 20 May 2026. This Regulation lays down harmonised rules on the collection and exchange of data on short-term rental services for member states, hosts providing short-term accommodation rental services, and online platforms that offer services to hosts providing short-term accommodation rental services within the EU.
The Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media (DTCAGSM) has drafted the Short-Term Letting and Tourism (STLT) Bill General Scheme in full alignment with the STR Regulation. The introduction of the STLT Bill will provide a more effective legal and administrative basis to regulate short term lettings. The proposed STLT Bill will provide the statutory basis for the establishment of a register for Short Term Lets in Ireland and for the implementation of the new EU STR. The implementation and commencement of the STLT Bill is a matter for the DTCAGSM.
The introduction of this legislation will have a number of potential impacts for local authorities as well as property owners who engage in Short Term Letting. With regard to commercial rates, Tailte Éireann is an independent Government agency under the aegis of my Department. Tailte Éireann is independent in the exercise of its valuation functions under the Valuation Act 2001, as amended (the Act). The making of valuations for rating purposes are the sole responsibility of Tailte Éireann, and I, as Minister, have no function in decisions in this regard.
Under the Act, all property is rateable unless it falls into one of the exempt categories listed in Schedule 4 of the Act. The Act is very specific about the range of exemptions that can be applied, and Tailte Éireann has no discretionary latitude to grant exemptions not covered by Schedule 4.
There is no specific exemption for premises providing Bed and Breakfast / Guest Accommodation. As a matter of course, Tailte Éireann examines all properties based on their individual facts and circumstances by reference to the relevant statutory provisions governing the operation of the Act.
All Tailte Éireann assessments of valuation are carried out in accordance with the provisions of the Valuation Act 2001, as amended, and in keeping with accepted valuation methodologies, best practice internationally and valuation principles and case law arising from the independent Valuation Tribunal and the higher courts and reflect, among other things, the use and occupation of the particular property.
The levying and collection of rates are matters for each individual local authority. Any individual/case-specific questions should be directed to the relevant Local Authority.
