Planning guide + eligibility checker
Can your garden use the 32–45m² Class 3A exemption?
Check the combined-area cap, existing Class 3 sheds, open space, ownership, placement, access, services and Building Control steps.
Read the Class 3A guideCurrent position: the Class 3A exemption has been in force since 27 July 2026. It is not a blanket 45m² permission; every planning condition must be satisfied. Tax, tenancy and Building Control rules remain separate.
Separate and family land
Can you put a tiny or modular home on this land?
See why owning a site is not planning permission, how family and agricultural land are assessed, and where Class 3A does and does not apply.
Read the land guideTax and rental guide
Can a garden dwelling use €14,000 Rent-a-Room Relief?
Understand Revenue's attached-versus-detached test, the €14,000 cliff edge, family lets, RTB registration and normal rental tax.
Read the tax guideThree rules people often mix together
Planning exemptionWhether the physical development can proceed without a planning application under Class 3A.
Building complianceWhether the dwelling and its construction process meet Building Regulations and Building Control requirements.
Tax and tenancyHow rent is taxed, whether a tenancy must be registered and what occupation is permitted.
Reviewed 6 August 2026. These pages provide general information, not a site-specific planning determination, legal advice or individual tax advice. Use the linked official sources and obtain professional or local-authority confirmation where facts are uncertain.