Ireland’s planning rules have changed, letting homeowners build larger extensions, garden offices, and small dwellings without applying for permission. The new Exempted Development Regulations for Residential Dwellings took effect today.
More space, fewer forms
Limits for home extensions have increased from 40 to 45 square meters. Garden structures like sheds, gyms, or offices can now reach 30 square meters, up from 25. Dormer windows, rooflights, and external insulation no longer require planning approval, along with expanded options for heat pump installations and storage for bins and bicycles.
Solar panels have been exempt since October 2022, and the update adds flexibility for other energy-efficient upgrades. A 2025 public consultation on the changes drew nearly 1,000 submissions.
Housing Minister James Browne said the reforms would reduce bureaucracy and allow planners to focus on more complex priorities. Minister of State John Cummins described the shift as giving families greater control over small home modifications. He suggested infrastructure exemptions could follow.
Splitting a house or adding a garden home
One major change permits homeowners to divide a single property into two self-contained units without planning permission. Each unit must be at least 32 square meters, and the building cannot exceed two homes total. Shared spaces like hallways are allowed, but the exemption doesn’t apply if the owner also builds a detached garden dwelling on the same property.
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The local authority must be notified at least 14 days before work begins, and the project must be finished by December 31, 2030. A notification template is included in Circular PLR 02/2026.
The regulations also allow a small, detached dwelling in the back garden—between 32 and 45 square meters—without planning approval. However, strict conditions apply. The main house must be detached, and the owner must live there when construction starts. The garden unit cannot be sold separately, used for short-term lets, or exceed height limits of 4 meters for pitched roofs or 3 meters otherwise. It must also leave at least 25 square meters of private garden space for the main home.
The unit must connect to the main house’s water and wastewater systems. A second treatment system cannot be added under this exemption. Independent access, including wheelchair-friendly routes, is required, and the unit cannot create a new entrance onto the road.
These exemptions don’t remove the need to follow other regulations. Building codes, fire-safety standards, and control requirements still apply, especially for projects creating new living spaces. The notification isn’t approval—it’s a formality. Homeowners must confirm their plans meet all conditions, and those unsure should consult an architect or engineer.
Tax questions remain
The government hasn’t finalized the tax treatment of back-garden dwellings. The Department of Finance will consider whether Rent-a-Room relief applies as part of this year’s Budget process, with any changes included in the Finance Bill.