Tourism Accommodation and Short-Term Rentals in Ireland: 2026 Report

Report on Tourism Accommodation Use in Ireland 2000-2026

1. Introduction

Tourism is Ireland’s largest indigenous industry, providing important support for the rural economy. The development and marketing of the 2,500km Wild Atlantic Way since 2014 has brought many domestic and overseas tourists to the most remote areas of Ireland. This has increased the economic viability of these remote coastal areas, in most of which there are few hotels or other forms of accommodation. Many of these visitors have used self-catering accommodation, most of which is provided by small family run businesses with 1-4 units. The Irish Self-Catering Federation (ISCF) is the national representative body for the sector, sitting at meetings with government, as part of the Irish Tourism Industry Confederation (ITIC) and at EU level as part of the  European Holiday Homes Association (EHHA.eu).

The self-catering sector, also referred to as Short Term Rental, accounts for as much as 40% of national tourism bed spaces, and is central to the rural economy of Ireland. There has been an erosion of tourism beds provided by other operators in Ireland in the past 35 years and this needs to be a consideration in all proposals for the sector.  Though self-catering guests spend much more in an area than hotel guests with a spend of €75 in the area per day for every €25 spend on the bed. The Eurostat data for short term rental in 2025 shows that Ireland was one of the only EU countries with reduction in tourism bed spend at 0.4%. There is a difference between regional tourism development and rural tourism, which Ireland’s remote areas are very dependent on.

The self-catering sector needs a new development policy after almost 20 years of neglect.

• A Register for Short Term Rental is being introduced in May 2026, under an EU Directive. This has been welcomed by the ISCF who want clear transparent data on bed stock.
• The Irish Government has decided to add a requirement for planning for all existing self-catering properties before they are added to the national Register, at a time when there is a lack of clarity on how planning can be obtained.
• A Register for STR did exist up to 2008, managed by Failte Ireland, the national tourism promotion agency, but this was discontinued and the sector became ‘unregulated’. The self-catering sector was not consulted by government about this decision.
• The Online Travel Agents (OTA) tech companies came into an unregulated market in 2012 and have been very successful and domestic booking agents have suffered as a result.
• Ireland has had a housing crisis since the economic crash of 2008. There was insufficient social housing since at least the early 2000s and construction in general has not kept pace with the rapid increase in population experienced by Ireland in the last 15 years or so.
• In recent years tourism accommodation, particularly hotels, has been used for housing refugees from Ukraine and other countries resulting in a loss of tourism beds. Many self-catering tourism beds are also rented long-term to councils and to private renters and many properties built with STR planning are no longer available to the tourism market.
• The Minister for Tourism launched a policy document, A New Era for Irish Tourism, whose goal is to increase tourist numbers by 7% per annum, increase tourism revenue by €5.8bn per annum  and increase overseas revenue  by 50% by 2031. This is incompatible with closing down many self-catering businesses or forcing them to move into the long-term rental sector.

Key Issues in Ireland

2. Legislation of the Self-Catering Sector

3. Loss of Tourism Accommodation

4. The Register for STR Bill

5.  Government Proposals for Self-Catering March 2026

6. Planning Permission in Ireland

7. Building Stock in Ireland.

• Existing Housing Stock
• Government building and Vacant Housing Stock

8. Factors Affecting Housing in Ireland

• Economic Growth
• Population Growth of Ireland
• Inward Migration Puts pressure on Housing Stock

9. Conclusion
10. Links to Irish Parliamentary Debate
11. Data Links

2. Legislation for the Self-Catering Sector

The Bed and Breakfast sector developed in Ireland from the 1950s in rural Ireland, as it gave the farmer’s wife an income from renting a few rooms. The tourism offering in Ireland was partly built on this warm friendly welcome. Legislation was introduced in 19… to allow a family to rent up to 4 rooms as a BnB. Hotels were and are still not viable in many more remote areas of Ireland, due to the relatively short tourism season. The self-catering sector started in the 1960s in rural Ireland and initially it involved the family moving out of their home for the summer months into the garage, shed or summer cabin.  Failte Ireland had a register for the sector with a roster of properties for booking, a Quality Assurance standard and later a Gulliver booking system. This continued until 2008 when the government disbanded the booking system and self-catering lost support, coincidentally at the same time as the economic crash and resultant financial constraints and fall in house building.

The Irish government supported the development of the sector with Section 23 tax grants to build and develop groups of self-catering cottages in coastal and rural Ireland. Small villages and towns were now able to attract domestic and international guests for up to a week, contributing to economic prosperity in many rural areas. The holiday cottage scheme was widened from 1995 to allow hotels to build such properties with tax relief. These group schemes had to be retained for up to 15 years to get full tax relief and many were then sold off. The properties were built with STR Planning for the houses. Domestic or ‘Mom and Pop’ properties developed in the similar way to the original BnB, and most did not have a specific STR Planning.

In 2019 the then Minister for Housing brought in 2 pieces of legislation to control the self-catering sector. These were the Rent Pressure Zones (RPZ) and also the STR Planning for Self-The RPZ legislation closed down self-catering in Dublin city initially, then by 2024 the legislation extended to  cover 80% of Ireland’s properties, and then to all of Ireland’s properties in June 2025. These RPZ rules were removed on 1/3/2026, but the requirement for all self-catering to have retrospective planning permission, under today’s building standards and regulations was retained. For most self-catering proprietors the costs of such planning compliance would be too costly or take from the integrity of the existing building.

Many properties built originally for the STR sector are no longer in the Irish market, despite still having STR planning. The properties are now either long-term lived in, rented to councils for Housing Assistance Payment schemes or being used by Government for refugee housing. Hotels are selling off houses on their grounds or renting long-term, even in the most remote areas. There seem to be no restrictions on these sales or change of use of STR planning approved properties. The ISCF believes that all LEA areas need to have a visual inspection of all such properties to determine what the present use is. These properties should not get a Register for STR number, despite their planning designation until tourism use for under 21 nights has been verified. A quality assurance standard for all self-catering offerings needs to be in place.

3. Loss of Tourism Accommodation

The loss of tourism beds in Ireland has happened gradually since the 1990s, when the solution to homelessness was to place families in a BnB establishment rather than provide housing. The BnB sector grew from five households in 1990 to 202 in 1999. The cost rose from €660 in 1990 to €6m in 1999.

Government data on International Protection accommodation services (IPAS)  centres shows that beds were provided  to 33,000 people in specific accommodation centres, from old hotels to hostels, guesthouses and other accommodation. Since December 20223, due to the number of people seeking international protection not all have been provided with a bed. Some are offered accommodation in rural areas and of these 25% of the men homeless in Dublin are people who have rejected the rural accommodation offering and returned to the city.   IPAS beds account for 306 buildings, including hotels, hostels, guesthouses and BnBs in March 2026. In 2026 Government is limiting the time families can spend in IPAS Centers despite the lack of housing stock available and this will increase homeless numbers.

Ukrainian Refugees were moved into 2- and 3-star hotels early in the war in 2022 and gradually from 2024 many of these families have moved into housing. To date 21,803 houses have been provided, with over 50% from purpose built STR tourism accommodation along the Wild Atlantic Way. No precise data is available on total numbers but as of Jan 2025 County Donegal has 2070 houses, County Kerry 1308, mostly on the Ring of Kerry, in Kenmare and in Tralee, County Cork has 1399 houses and Wexford has 941 houses.   The total number of houses now long-term occupied by refugees is 21,803.

Since 2024 some US citizens who can prove an ancestral link to Ireland have been moving here and due to the strength of the US Dollar have been buying up houses at higher rates than domestic residents. CSO figures show there was a 96% surge in the numbers coming from the US as 9,600 moved to Ireland, up from 4,900 in the previous 12-month period.

4. The Register for STR Bill

The Register for Short Term Tourism Lets Bill (STTL Bill) has had a slow progress through the legislative process in Ireland. The first attempt to bring in a Register for STTL bill in 2022 faltered as it did not meet EU structure for national legislation. The second time in 2023 the bill was referred to TRIS at EU level to see if it met all statutory requirements under EU legislation. The bill was re-drafted and has been going through the Irish Parliament since October 2025 with Joint Oireachtas Committee meetings. The last of these was in February 2026 with the ISCF, Heritage Houses of Ireland and Booking.com in attendance. Details of each opening statement are attached below. A report of the committee on recommendations is imminent so the Register for STTL Bill can be passed before May 2026. As Ireland takes over the presidency of the EU in July 2026, we cannot pass any relevant EU regulations for 6 weeks before the start date of the

Parliamentarians are very involved in the legislation in 2025-26 and understand the implications for the rural economy in particular.  The Chairperson of the ISCF stated that the bill as presently  proposed was unworkable at the Oireachtas Committee meeting.

Local Government councils have been approached by the ISCF with some councils sending letters to the Minister for Housing asking for exemptions for some categories of self-catering beds. This is due to the long-standing use of these properties as self-catering offerings and the lack of staff to deal with a re-application for planning of all self-catering properties. Councils from Tipperary, to Clare, Kerry to Donegal have sent statements to the Minister for Housing. There seems to be a lack of interaction between central government and local government planning staff, which makes the resolution of the issues in relation to planning more difficult. The Irish Government is proposing to have a ban on all self-catering in higher density towns with the top 20 towns being banned from having new Self-catering stock. This may be a temporary measure, due to housing issues or a long-term plan for a limited time. We would appreciate discussion on this issue as the average population density in Ireland is 76 people per Sq Km in 2026. The comparison of Irelands low density population needs to be contrasted with major EU cities.

Population Density in Ireland and other cities

5. Government Proposals for Self-Catering March 2026

The Minister for Tourism made a Dáil statement on 3/3/26  which proposed that 2 pieces of planning legislations supporting the Register for STR which is to come into place by May 2026,  to support small family self-catering.

Town Population limit to 20,000 – They will allow Self-catering in towns with a population below 20,000 based on Census data. Owners will have 2 years to regularise planning, after the Register for STR has been introduced.

Grandfather Rule – Allow Properties which have traded for 7+ years to get planning in areas with a population above 20,000. They need to apply for planning permission. The legislation has not yet been published or the details of these new guidelines, despite the Register for STR being introduced in under 60 days.

6. Planning Permission in Ireland

Planning permission for all buildings in Ireland needs to be obtained from the Local Electoral Area Authority (LEA). Due to a lack of clarity on planning guidelines for self-catering development, most tourism accommodation proposals in the past 15 years have been turned down. Ireland has relatively few glamping units and renovated older properties due to the lack planning guidelines.

At the same time the planning system in Ireland is quite centralised with the government’s Dept of Housing exercising a lot of central control on legislation and guidelines for the sector. There is a lack of planning officers throughout the country, with understaffing running at about 50% at the end of 2025, leading to serious delays in the provision of planning. Planning staff are under pressure to approve developer led large housing schemes across Ireland. They also must approve all individual property development and renovation of derelict and vacant properties, which can qualify grant support to bring back to use after planning approval. The workload of planning offers has increased considerably as a result of the shortage of staff.

Another issue in Ireland’s planning ecosystem is that anyone can object to a planning application, even if they do not live in the area. They can also object directly to An Coimisiún Pleanala

if planning permission has been given and this body can and does overturn LEA planning decisions. The result is that housing development and tourism accommodation development have slowed considerably. This is not positive in an economy with a lack of housing stock due to the lack of social housing building by LEAs and a hands-off approach to such development to social housing organisations since 2008.

The Irish Government linked the Register for STR to having STR planning permission for the property, despite the inability of SME tourism businesses getting such permission in many areas since 2019. The National Planning Statement for STR is due to be issued by the Minister for Housing. Local councils are looking at systems which will allow self-catering stock development based in LEA areas.

Co Donegal LEA has proposed that a Change of Use form be compiled by all self-catering proprietors for a fee of €500 per property. Kilkenny LEA has given permission to most self-catering applications in Kilkenny city, which has a population of over 20,000, with grants for development up to May 2026, when it becomes illegal.

Government building and Vacant Housing Stock

 Housing dereliction and vacancy in Ireland is conservatively estimated at over 20,000 units throughout the country. This problem is particularly acute in Dublin at the end of  2025  from D2 18.4% to  D9 16.5%, while commercial vacancy in Ireland is at 14.6% in Q 2 2025. By March 2026 there were 30,000 vacant commercial buildings in Ireland, from vacant office building in Dublin to vacancy rate Galway at 18.6% to Meath at 10%.  Domestic house vacancy was greatest in Mayo, Galway and Donegal.

Many social housing units are vacant due to the cost of renovation and building issues. 4,000 units of social housing are vacant as of December 2025. This may be due to the cost of €40,000 for a complete renovation compared with Government providing local authorities with €13,000 per unit to refurbish them.  Dublin alone had 750 vacant social housing units in December 2025. There is also a lack of social housing units for sale as many were sold to tenants from 1890 to 2009.  The future housing supply is under threat after new building development fell by more than 75% in March 2026.

State agencies have large stock of empty buildings with the Health Services Executive ( HSE)  who own and manage buildings from hospitals to public buildings 230 vacant. Another semi state agency, the Office of Public Works (OPW), manages public buildings and has 774 buildings from large to small which are vacant.  Commercial rental in Ireland is very slow with over 30,000 vacant units in February 2026.

Vacant Buildings in Ireland Dec 2025

7. Building Stock in Ireland

Economic Growth

 Ireland’s economic performance has also been marked by strong growth. The domestic economy expanded by approximately 5% in the 12 months to March 2025, reflecting continued resilience in domestic economic activity. During the same period, Gross Domestic Product (GDP) increased by 12.3%. This growth was largely driven by the dominant multinational sector, which includes industries such as pharmaceuticals, technology, medical supplies, and technology services.

 Population Growth of Ireland

Between 2014 and 2024, Ireland experienced a significant increase in population, recording the third-highest growth rate within the European Union at approximately 14–15%. Between 2013 and 2023, the population grew by more than 660,000 people. This rapid expansion was driven by a combination of natural population increase and positive net migration, resulting in the population reaching approximately 5.3 million by 2023. During the same period, Northern Ireland experienced population growth of 13%, bringing its population to approximately 1.9 million. Consequently, by 2023 the total population of the island of Ireland stood at around 7.2 million. This represents an overall increase of 26%, or approximately 1.5 million people, over the two decades since 2002.

Inward Migration Puts pressure on Housing Stock.  

 Since the mid nineteenth century outward migration has been a major feature of Ireland’s population dynamics. With economic growth since the early 1990s many Irish emigrants returned and there has also been a significant increase in immigration, both from the EU and further afield.

The high level of population growth has put increasing pressure on the housing sector in Ireland, with insufficient housing being built in Ireland since the economic crash of 2008. Demographic change in Ireland, economic upheaval in the economy, fluctuation in homeless trends and rapidly shifting Government policy and service response every few years has not resolved the housing issues. At the start of the Covid19 pandemic in 2020 Dublin City Council front-loaded allocation of social housing to homeless families and vulnerable individuals. This led to a rapid decline in homelessness during this period, but this policy was abandoned after pandemic ended.

By early 2026 the increase in numbers in long-term emergency accommodation was a result of the inability of housing system to provide enough regular accommodation for people, either in the public or the private sector. The largest number of homeless people are to be found in Dublin and other cities, with relatively small numbers in smaller towns and rural areas. Many of those experiencing homelessness are immigrants who find it difficult to get access to social housing. They need to be resident for five years to qualify for social housing and social housing supports. Private landlords often discriminate against this group. 70% of all homeless adults are based in Dublin and spend long periods of time in emergency accommodation.

By the end of 2024, of those in emergency accommodation in Dublin for two years or more, 19.3% were single adults and 25% were families. Outside Dublin, 9.6% were single adults and 9.5% were families. A Government spokesperson stated on RTÉ on 13 March 2026 that 25% of those in emergency accommodation in Dublin are single males, many of whom came through the International Protection Accommodation Services (IPAS)/migrant route. Many were offered accommodation in smaller towns and rural areas but, in a number of cases, chose to return to Dublin, where homeless services are more extensive. Families told to leave IPAS Centres despite lack of housing.

The private rental sector in Ireland comprises of 150,000 units as compared to Scotland which has 240,000 units for a similar sized population. Recent legislation which has imposed more restrictive conditions on landlords in the Irish Market in March 2026 which has led to a contraction of the small landlord offering in the Irish rental market.

The Data on House Building in Ireland 

Government building and Vacant Housing Stock

Housing dereliction and vacancy in Ireland is conservatively estimated at over 20,000 units throughout the country. This problem is particularly acute in Dublin at the end of  2025  from D2 18.4% to  D9 16.5%, while commercial vacancy in Ireland is at 14.6% in Q 2 2025. By March 2026 there were 30,000 vacant commercial buildings in Ireland, from vacant office building in Dublin to vacancy rate Galway at 18.6% to Meath at 10%.  Domestic house vacancy was greatest in Mayo, Galway and Donegal.

Many social housing units are vacant due to the cost of renovation and building issues. 4,000 units of social housing are vacant as of December 2025. This may be due to the cost of €40,000 for a complete renovation compared with Government providing local authorities with €13,000 per unit to refurbish them.  Dublin alone had 750 vacant social housing units in December 2025. There is also a lack of social housing units for sale as many were sold to tenants from 1890 to 2009.  The future housing supply is under threat after new building development fell by more than 75% in March 2026.

State agencies have large stock of empty buildings with the Health Services Executive ( HSE)  who own and manage buildings from hospitals to public buildings 230 vacant. Another semi state agency, the Office of Public Works (OPW), manages public buildings and has 774 buildings from large to small which are vacant.  Commercial rental in Ireland is very slow with over 30,000 vacant units in February 2026.

Vacant Buildings in Ireland Dec 2025

8. Factors Affecting Housing in Ireland

Economic Growth

 Ireland’s economic performance has also been marked by strong growth. The domestic economy expanded by approximately 5% in the 12 months to March 2025, reflecting continued resilience in domestic economic activity. During the same period, Gross Domestic Product (GDP) increased by 12.3%. This growth was largely driven by the dominant multinational sector, which includes industries such as pharmaceuticals, technology, medical supplies, and technology services.

Population Growth of Ireland

Between 2014 and 2024, Ireland experienced a significant increase in population, recording the third-highest growth rate within the European Union at approximately 14–15%. Between 2013 and 2023, the population grew by more than 660,000 people. This rapid expansion was driven by a combination of natural population increase and positive net migration, resulting in the population reaching approximately 5.3 million by 2023. During the same period, Northern Ireland experienced population growth of 13%, bringing its population to approximately 1.9 million. Consequently, by 2023 the total population of the island of Ireland stood at around 7.2 million. This represents an overall increase of 26%, or approximately 1.5 million people, over the two decades since 2002.

Inward Migration Puts pressure on Housing Stock.  

Since the mid nineteenth century outward migration has been a major feature of Ireland’s population dynamics. With economic growth since the early 1990s many Irish emigrants returned and there has also been a significant increase in immigration, both from the EU and further afield.

The high level of population growth has put increasing pressure on the housing sector in Ireland, with insufficient housing being built in Ireland since the economic crash of 2008. Demographic change in Ireland, economic upheaval in the economy, fluctuation in homeless trends and rapidly shifting Government policy and service response every few years has not resolved the housing issues. At the start of the Covid19 pandemic in 2020 Dublin City Council front-loaded allocation of social housing to homeless families and vulnerable individuals. This led to a rapid decline in homelessness during this period, but this policy was abandoned after pandemic ended.

By early 2026 the increase in numbers in long-term emergency accommodation was a result of the inability of housing system to provide enough regular accommodation for people, either in the public or the private sector. The largest number of homeless people are to be found in Dublin and other cities, with relatively small numbers in smaller towns and rural areas. Many of those experiencing homelessness are immigrants who find it difficult to get access to social housing. They need to be resident for five years to qualify for social housing and social housing supports. Private landlords often discriminate against this group. 70% of all homeless adults are based in Dublin and spend long periods of time in emergency accommodation.

By the end of 2024, of those in emergency accommodation in Dublin for two years or more, 19.3% were single adults and 25% were families. Outside Dublin, 9.6% were single adults and 9.5% were families. A Government spokesperson stated on RTÉ on 13 March 2026 that 25% of those in emergency accommodation in Dublin are single males, many of whom came through the International Protection Accommodation Services (IPAS)/migrant route. Many were offered accommodation in smaller towns and rural areas but, in a number of cases, chose to return to Dublin, where homeless services are more extensive. Families told to leave IPAS Centres despite lack of housing.

The private rental sector in Ireland comprises of 150,000 units as compared to Scotland which has 240,000 units for a similar sized population. Recent legislation which has imposed more restrictive conditions on landlords in the Irish Market in March 2026 which has led to a contraction of the small landlord offering in the Irish rental market.

9. Conclusion

The ISCF has no clarity on the Registration system from Government, how domestic agents will get a registration number for all properties, how many digits in the number so websites can be prepared for the register or the cost per unit. This is due to no Register for STR bill being passed by the Dáil yet and Failte Ireland the statutory state agency cannot comment until a bill is in place. The Dept of Housing has not stated when it will do the following:

• Decouple Self-catering tourism offering from the long-term housing sector.
• Have a National Planning Statement of Guidelines for STR to allow new businesses to be developed, give clear guidelines to planners and most importantly allow the existing tourism stock to continue in business. Customers need re-assurance that Irelands self-catering offering is open for business in the 2026 summer season and into 2027 when we welcome the Ryder Cup.

Housing lobbying groups are taking aim at the self-catering sector, though they have no links to the industry. The ISCF welcomes the separation of the long-term rental sector as well as its advertising and the tourism short-term offering. The sector needs support, which in turn will reach SME owners in villages and towns all over Ireland, mostly female owned and employing women. This in turn brings a vibrancy to the rural tourism economy. There is a serious housing issue in Ireland, caused by a combination of inward migration, lack of house building and flip-flop government policy. Communication between central Government, politicians and the LEA need to be strengthened as well as support for the sector.

A Letter was sent to Government in past 2 weeks by ITIC, in conjunction with ISCF and Historic Houses of Ireland calling for:

• Establish the short-term letting register under the auspices of Fáilte Ireland to bring much-needed transparency to a sector that has been unregulated for too long
• A period of time to be allowed so that STL properties on the register can become planning- compliant
• A small high-level steering group to be set up including tourism leaders, STL representatives, planning officers, Department officials and Fáilte Ireland to ensure that the STL planning

guidelines are fit-for-purpose and tourism in regional Ireland is protected.

The Register for STR is needed in Ireland so clear, accurate data can be provided on the sector, the existing stock needs to be retained, and a clear quality assurance system for properties on the Register. There needs to be time for EU Counties who do not already have a Register for STR in place to put one in place, without killing the sector they are indented to quantify. There should be a time scale for the introduction of a Register, as stated by Booking at the JOC Oireachtas Committee meeting on 18/2/2026. There needs to be a balance, proportionate and fair introduction of the Register for STR in Ireland, one of Europe’s most remote counties and very dependent on tourism. The sector needs support and access to EU funding support to develop in rural Ireland.

Links to Irish Parliamentary Debate

• The Future of Tourism Committee Meeting with ITIC 21/1/2026Statement on Agritourism
• Statement oof Agritourism – Tomas o Keeffe to JOC 18/2/26
• Details of Debate from Joint Oireachtas Committee (JOC) Meeting– 18 February 2026
• Statement of Maire ni Mhurchu CEO ISCF for JOC 18 February 2026
• Statement of Irish Marketing Agent to Joint Oireachtas Committee (JOC) – 18 February 2026
• Discussion at Government on how to being in a Register for STR without closing down small family businesses all over Ireland. How can a 200 yr old thatch cottage in the middle of a farmyard in rural Ireland be considered a solution to the housing crisis.
• Statement by Derek Keogh Chairperson ISCF to the Joint Oireachtas Committee (JOC) – 18 February 2026.
• Opening Statement by Booking.com – to the Joint Oireachtas Committee (JOC), 18 February 2026
• News Article: “Short-Term Lets Unworkable, Committee Hears”

Need More Information?

About the Irish Self-Catering Federation (ISCF) The Irish Self-Catering Federation (ISCF) is the national representative and lobbying body for owners of self-catering properties in Ireland. Established in 1998, the ISCF advocates on behalf of its members to promote and develop the interests of the self-catering sector across the country.

The ISCF has called for a Register for STR since 2017. Recognised by Fáilte Ireland, local and central government, and key tourism stakeholders, the ISCF works to ensure that self-catering accommodation providers have a unified voice in policy discussions and industry developments. The federation represents a diverse range of property owners, from individual holiday home operators to larger agencies and groups.

In addition to national advocacy, the ISCF is a member of the European Holiday Homes Association (EHHA), engaging in discussions and policy development at the European level to support the self-catering industry.

Contact us: Send an email to info@iscf.ie, and we’ll be happy to assist you.

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