December 2022
December 2022 ended a record year with a warning. AirDNA forecast that revenue per available rental night would fall in 2023, the first negative revenue projection it had made, as listings kept growing faster than demand. In Europe, the Court of Justice backed Italy's 21% withholding on rents collected by platforms, Scotland pushed back its licensing deadline, and Ireland and England moved toward registration schemes. In the United States, a Dallas commission voted to recommend a zoning ban and the IRS postponed its $600 reporting threshold.
A look back, written in October 2026 from sources published in December 2022. Stay Gazette opened in July 2026.
Markets · 13 December 2022AirDNA Forecasts Its First Drop in Revenue per Rental for 2023AirDNA's outlook for 2023, published in December 2022, projected a 1.6% fall in revenue per available rental night as listings kept growing faster than demand. Managers were told to plan for a tighter year.By Dana Whitfield · Filed 11 October 2026 · 7 min read
World · 22 December 2022EU Court Backs Italy's 21% Tax Withholding on Short-Term RentalsThe EU's top court ruled in December 2022 that Italy could require platforms such as Airbnb to report short-term rental contracts and withhold 21% of the rents they collected. It rejected Italy's demand that platforms based elsewhere appoint a tax representative in Italy.By Tomás Ferreira · Filed 11 October 2026 · 7 min read
Pictures on this page. 1. Photo: Gatlinburg, Tennessee viewed from the Gatlinburg SkyLift Park by Sarrail, CC BY-SA 4.0, via Wikimedia Commons (resized). 2. Photo: A Bold Entrance to European Justice by Simo.Albo80, CC BY-SA 4.0, via Wikimedia Commons (resized).
What else was reported in December 2022
- 8 December 2022On 8 December 2022 Airbnb said it would ban one-night bookings of entire homes over the New Year's Eve weekend for guests without a positive account history in 11 countries, and said about 340,000 guests had been blocked or redirected over the previous New Year's Eve. Airbnb Newsroom
- 8 December 2022On 8 December 2022 the Dallas City Plan Commission voted 9-4 to recommend that short-term rentals be defined as lodging, which would make them illegal in neighborhoods zoned for single-family and multifamily homes. The final say rested with the City Council. FOX 4 News Dallas-Fort Worth
- 9 December 2022The Scottish Government said it would move the date by which existing hosts must apply for a short-term let licence from 1 April 2023 to 1 October 2023, a one-off six-month extension that housing secretary Shona Robison tied to the cost of living crisis. Scottish Housing News
- 9 December 2022The Irish Government approved the drafting of a register, run by Fáilte Ireland, for short-term tourist lettings of up to 21 nights. Fáilte Ireland estimated that up to 12,000 properties could return to the long-term market. Short Term Rentalz
- 9 December 2022UK Prime Minister Rishi Sunak told Parliament the government would deliver a registration scheme for tourist accommodation in England, including short-term lets, and would consult on whether new holiday lets in popular tourist areas should need planning permission. Short Term Rentalz
- 23 December 2022On 23 December 2022 the IRS delayed the $600 reporting threshold for Form 1099-K, so third-party payment platforms did not have to report 2022 payments under the lower threshold. The earlier threshold was more than 200 transactions and $20,000 a year. Internal Revenue Service