Seasonal Plot Licence — Tax, Insurance & Legal Basics

Licence, not residential tenancy

Homegrown's intended direct arrangement is a personal, seasonal, non-exclusive and non-transferable permission to use a marked plot. The host retains access and overall control. The plot cannot be used as a dwelling and the grower receives no residential occupancy rights.

The actual conduct must match the document. The RTB's licence explanation notes that continuing owner access, personal rights and no legal interest are typical licence features, while also warning that the title alone is not decisive.

Rent-a-Room relief does not cover a garden plot

Ireland's well-known Rent-a-Room Relief allows up to €14,000/year of tax-free income from letting a room inside your home. It is NOT available for letting land, garden space, allotments, or any space outside a dwelling.

Source: Revenue — Rent-a-Room Relief.

Tax depends on the arrangement

If a host receives money, produce or another benefit, tax treatment depends on the facts. Revenue includes farmland, conacre and payments for certain property rights within Irish rental income. Produce is not automatically tax-free merely because cash is not used.

Revenue currently directs an individual with net rental income under €5,000 to declare it through myAccount; above €5,000 generally requires self-assessment and Form 11. Check Revenue's Irish rental-income guidance and current filing instructions.

Insurance — get the exact arrangement confirmed

Insurance is a solvable product question, not a reason to avoid listing. Before the grower receives access, disclose the exact arrangement to the home, farm or land insurer. Paid or repeated visits can be treated differently: Allianz currently states that business-purpose visitors are not covered on its standard home policy. Other wording may differ. Ask:

• "I'm letting someone use a portion of my garden / land to grow vegetables. Am I covered for public liability if they injure themselves on the property?"
• "Does the answer change if rent, produce or any other benefit is involved?"
• "Are tools, water, structures, children, guests, farm access or repeated visits excluded?"

There is no reliable published standard Irish premium for one garden plot. The existing insurer may accept it, amend terms or premium, exclude it, or recommend separate farm, land or property-owner liability cover. Specialist land cover is quote-based; generic “from” public-liability prices are not plot-host quotes.

Homegrown is researching platform-arranged host liability protection, similar in principle to marketplace host programmes. Airbnb's programme, for example, insures covered host legal liability for bodily injury or property damage arising during an Airbnb stay, subject to policy terms and exclusions, while Airbnb still tells hosts it does not replace adequate personal cover. No equivalent Homegrown policy is active yet.

Sources: Allianz liability FAQ, Airbnb host liability programme summary, and an example Irish land-liability quote route. Homegrown has no relationship with these providers.

Occupier duties still matter

An invited grower will generally be a visitor for the purposes of Ireland's Occupiers' Liability Act 1995. Written rules help set expectations, but they do not erase statutory duties. Hosts should identify access issues, boundaries and hazards and should report changes promptly.

A Simple Written Agreement

We strongly recommend a one-page agreement between landowner and grower covering at minimum:

• Names and contact details of both parties
• Location and size of the plot
• Start date and duration (typical: one growing season, renewable)
• Any plot-use fee or produce arrangement, paid directly between the parties
• What's included (water, tools, shed, polytunnel)
• Reasonable access hours (so the grower isn't in your garden at 11pm)
• Notice period if either party wants to end
• What happens to crops and structures if the arrangement ends mid-season
• Privacy, contact sharing and incident reporting

The agreement should also state that the permission is personal, seasonal, non-exclusive and non-transferable, and that the host retains possession, access and control.

What Homegrown.ie Is and Isn't (Legally)

• We are not a party to any rental agreement
• We do not hold payments; host and grower pay each other directly
• We check basic host authority and practical details, but do not conduct Garda vetting, background checks or claim anyone is “verified safe”
• No Homegrown host-liability policy is active yet; a platform-arranged product is being researched
• We are not a legal or tax advisor

Homegrown supports a proposed introduction only after both adults consent. The listing, enquiry and guidance are platform services; the seasonal plot licence remains directly between host and grower.

Use of the listing and enquiry service is also governed by the Homegrown Platform Terms.