Opinion

Sunday 24 September 2017

Make sure you're a permanent resident if you want to avoid getting stuck with a hefty tax bill for running a business

Photo: Getty
Photo: Getty
Deirdre Conroy

Deirdre Conroy

Airbnb, the online short-term holiday rental platform, is aimed at tourists who want to 'experience a city like a local' and is ideal for home-owners who could do with a bit of extra cash.

No wonder then, that an apartment in Temple Bar, the mecca of hens and stags in the heart of Dublin's 'cultural quarter', was yielding almost €80,000 per year for one owner. Only, according to Dublin City Council and An Bord Pleanála, that scale of business would require planning permission for material change of use.

This week, the Board upheld a declaration by Dublin City Council that the extensive year-round, short-term letting constituted a material change of use and was not exempted development. Consequently, the owner would have to apply for permission to the local authority to continue his commercial use.

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