The Revenue Commissioners will not be looking to prosecute Airbnb hosts who didn't pay tax on their earnings.
Revenue will go after the back tax owed, but isn't interested in bringing people who rent out rooms, to court.
Airbnb has handed over its database of hosts to the tax man, including names, addresses and income earned since May 2014.
People have until the end of October to file returns for money earned through the site last year.
