I think a Short Term Lets Register in Ireland will happen despite delays. There is one in Spain for years and it has driven many holiday home owners out of renting their properties. The laws are more steep against the Short Term Lets than against Long Stay. These matters are policed by the local council. People seeking private holiday rentals would notice that there are far less on-line ads, local supermarket ads, newspaper/magazine ads than there were just a few years ago. Even on TripAdvisor the STL ad must show the registration number. Fines are heavy for transgressors.
Most Private Rentals have become much dearer. A local estate agent has canvassed to have me register where she would do all the official paperwork and informed me she'd have no difficulty in obtaining €950.00 per week rental mid June to mid Sep. I've seen ads for this amount and more. My conscience wouldn't allow me to take such money, I kid you not.
When you register you must supply details of all prospective short term rentals in advance to the council where they will bill you quarterly for their cut. You must also supply details of any cleaning, meet-and-greet people etc. Brit owners (because Britain is outside the EU) must pay more. It's another reason why the seek Irish passports. The local council might or might not (usually might not) accept any claim for deduction of expenses.
Spanish Revenue also will become involved along with Irish Revenue. The Private Rental Market has been driven underground. Many estate agents have become pretty adept at scamming renters and owners in a one-week-for-you and one-week-for-me + percentage + cleans + meet-and-greet and much more.
I could write much more on the subject, but I'm not sure if mine is relevant to this thread.
