hi @Mary-Cait0 , here is some information regarding hosting in Ireland. Currently, certain areas in Ireland are deemed RPZ (rent pressure zones), and if your listing is within an RPZ zone you will have to follow the regulations set out for these areas, You can find out if your proposed listing is in an RPZ by opening the following link and inputting your Eircode.
https://www.rtb.ie/calculator/rpz-legacy.
These regulations only apply to hosts with a short-term let in a Rent Pressure Zone.
Undet these regulations
- ‘Short-term letting’ is defined as the letting of a house or apartment, or part of a house or apartment, for any period not exceeding 14 days.
- If you share a spare room or rooms in your own home (your ‘Principal Primary Residence’ or ‘PPR’), you can do so all year round but you must register with your local authority annually.
- If you share your entire PPR while you are away, you can do so for up to 90 days of the year, but you must notify your local authority.
- If you share your entire PPR for more than 90 days of the year, you must apply for a change of use planning permission from your local authority.
- If you own a property that is not your PPR, and you use it for short-term letting, you must apply for a change of use planning permission from your local authority.
https://www.citizensinformation.ie/en/housing/owning_a_home/home_owners/renting_your_property_for_sh...
Please note these regulations are subject to change and it would be advisable to check with your local authority regarding planning regulations for your area.
Regarding your question about insurance, Airbnb does offer protection for hosts
If your place or belongings are ever damaged by a guest during an Airbnb stay, AirCover offers you 1 million dollars in damage protection, please click on the link for more details about Aircover
https://youtu.be/_1FXx2G1Gtg.
You can also take out personal insurance for your listing and I would advise you to contact insurance companies regarding this, as they can advise you professionally about the best policy for your requirement.
Also regarding taxes, any income you make from short rental will have to be declared to revenue each year.