17/05/2026
Recently there is a lot of discussion right now about Modular Homes — the rules, the regulations, and a tax angle that every homeowner needs to take into account.
On 21st April 2026, the Irish Government announced plans to allow homeowners to build a self-contained modular home of up to 45 square metres in their back garden — without planning permission.
But before you get too excited, here’s what most people are missing👇
❌ Planning permission is exempt but that does NOT mean rules-free.
💸 Two homes = Two property tax bills.
Revenue has confirmed that a modular home suitable for use as a dwelling will receive its own Local Property Tax charge.
💰 But here’s the silver lining. The Government plans to include these modular homes in the Rent-a-Room exemption— meaning you could earn up to €14,000 per year completely tax-free by renting it out.
⚠️ One more thing the industry is flagging. Adding a self-contained structure could complicate your mortgage situation when selling. Get professional advice before you build.
If you are a homeowner, landlord, or investor in Ireland considering a Modular Home, this is one to watch very closely.
Sometimes the simplest conversations are the most valuable.
A lot of people are making decisions right now without the full picture. That’s why I put together this short reel explaining the process of what should be aware of.
If you have any questions, feel free to contact me anytime
📧 [email protected]
📞 086 777 5554