@Rory28 If the Irish government has released any guidance specific to self-catering guesthouse operators, I haven't been able to find it. However, based on the guidelines of the 5-phase roadmap
that I've read through, I would personally wait until Phase 4 (20 July) when:
Hotels, hostels, caravan parks, and holiday parks for social and tourist activities can open, initially on a limited occupancy basis (or number of people per square metre), and then increasing over time. Social distancing measures are to be followed.
Of course I say this with no expertise about your local laws. But as a general rule, I believe that in the absence of a clear exception or separate policy, Airbnb hosts around the world should assume that restrictions and regulations that apply to tourist-accommodation operators in general also apply to them.
Additionally, in trying to read the spirit of the law, it seems that the 20 km restriction is specifically meant to discourage tourism with overnight stays. While it's understandable that people are desperate for a change of scenery after months of lockdown, I'd have the usual concerns that a booking from a guest who lives so close by would be a Trojan Horse for activities that are not permitted, such as throwing a party. It's pretty clear that the Irish government wants to wait until Phase 4 to restore intercity tourism, and is still awaiting data on the progress of the pandemic to determine which parameters it will set.
If there's a relevant local authority available for contact, they would surely have the best advice for your specific jurisdiction.