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.