Income earned from making your home available to Ryder Cup 2027 guests is taxable in Ireland. The important point is that Revenue does not necessarily treat short-term guest accommodation in the same way as an ordinary residential tenancy.
For event dates, accommodation options, suitable areas and travel guidance, visit our Ryder Cup 2027 accommodation guide.
This article summarises Revenue guidance available in September 2026. It is general information, not personal tax advice.
Revenue distinguishes short-term guests from ordinary rental income
Revenue's current guidance says income from providing accommodation to occasional visitors for short periods is not considered rental income for this purpose because the visitors use the accommodation as guests rather than tenants.
Revenue states that short-term guest income can be taxable as other income (Case IV) where the activity is occasional, or as trading income (Case I) where the person is carrying on an ongoing accommodation business such as a guesthouse.
What does that mean for a one-off Ryder Cup stay?
A homeowner making a property available occasionally for one major event may fall into the occasional-income category, but the correct treatment depends on the facts. Do not assume that another homeowner's tax return will be the same as yours.
The gross payment is not the only record you need
Keep the booking agreement, payment records and receipts for costs directly connected with providing the accommodation. Revenue's guidance on short-term accommodation gives examples of expenses that may be relevant in certain circumstances, including booking-site commissions, cleaning and a reasonable share of utilities used by guests.
How is short-term accommodation declared?
Revenue's current online guidance explains how non-PAYE income is declared and when a taxpayer may need to file a Form 11 rather than use a PAYE return. The thresholds and form requirements depend on the person's total non-PAYE income and circumstances, so check the current Revenue page when filing.
Do not assume Rent-a-Room Relief applies
Tax reliefs have their own qualifying conditions. A whole-home event rental or short-term guest arrangement should not be assumed to qualify simply because the property is your main residence.
Keep a simple booking file
- Total accommodation income received
- Dates and guest agreement
- Payment confirmations
- Platform or advertising fees
- Cleaning and directly related guest costs
- Relevant utility records
- Any tax advice received
Use Revenue as the source of truth
Tax rules and filing guidance can change. See Revenue's Irish rental income and short-term guest accommodation guidance and Revenue's declaration guidance when preparing your return.
When to get professional advice
If the rental value is substantial, you have other property income, you are non-resident, the property is owned jointly or through a company, or you are unsure whether the activity is occasional income or a trade, a tax adviser can assess the position from your actual facts.
