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The taxation of income from short term rentals including income from Airbnb lettings

June 28, 2018

 

 

Revenue has recently released updated guidance on the taxation treatment of income
arising from the provision of short-term accommodation. 

 

The key point of the updated guidance is that the provision of short-term accommodation
will not create a landlord/tenant arrangement i.e. if you rent out a room on a short-term
basis using a platform like Airbnb, you will not be treated as a landlord earning rental income
and the guest will therefore not be treated as a tenant. 

 

You can read our full article on the effect of these amendments here.

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