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A new Tax and Duty Manual Part 04-01-20 has been created to provide guidance on the tax treatment of income arising from the provision of short-term accommodation in circumstances where a landlord/tenant relationship does not exist.

-Although not determinable, a tenant / lessee is generally considered to be a person who is entitled to exclusive possession of the premises for a defined period in exchange for the payment of rent under what is generally known as a landlord and tenant arrangement.

-A person who occupies a property as a guest however does not, in general, enjoy exclusive possession of the property and the owner continues to have the right to access the property. In legal terms, the arrangement is generally considered to be a license as opposed to a lease.

(Source: Revenue)

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