Planning exemptions for modular units in people's back gardens are expected to be "popular", a minister has said as the Government mulls over the proposals.
Tanaiste Simon Harris said he believed it made sense to bring such dwellings under the Rent-a-Room Relief scheme, but said any measure further than that "brings you into a broader issue around rental standards".
Since last February, the Government has proposed exempting modular units up to 45 square metres in size in the gardens at the back of people's homes.
It is expected that the proposal would require 25 square metres of the garden to be left free and must include side access to the property.
It is understood that the Government initially intended for the proposals to free up planners to work on bigger, more urgent infrastructure projects.
The Government has suggested that it is now considering bringing such dwellings under the Rent-a-Room Relief scheme, which allows someone to rent a room in their home and earn up to 14,000 euros tax free.
The measure is due to go to Cabinet for approval in the coming weeks as the details are finalised.
Speaking on his way into Cabinet on Wednesday, Tanaiste Simon Harris said the proposal aimed "to take the planner out of your back garden".
He said this was being done to "free all the planning expertise to work on big projects at a time when that's badly needed" and also "empower" families in relation to their own gardens.
"That's what this is about and this was always a planning exempt measure," he said.
"There have been good discussions in Government recently in relation to: is there any other additional benefit that could derive from this?
"As a former minister for higher education, I remember the benefit of rent a room to students, amongst others as well.
"So the idea that if somebody has a spare room, a spare space, that they can rent that out to students - or indeed others - capped at a certain amount each year, and that they would benefit through the tax system in relation to that being tax free.
"I think that's a sensible thing to do.
"If you go further than that, I do think that opens up a wider range of issues around rental protection. So for example, we've just passed tenancy protection laws in relation to a six-year tenancy.
"My sense is, let's get the planning exemption done. My sense is that on balance, the Rent-a-Room makes sense, on balance, because we do have a housing emergency; we should be taking practical measures to help people in the here and now.
"I think any step further than that brings you into a broader issue around rental standards, the role of the RTB (Residential Tenancies Board), six-year tenancies and the likes, but government will bottom out these discussions very shortly.
"But the main thing is we want to make it simpler to empower people, to empower families in terms of the use of their own garden space and we do want to see if there's any other benefit there in terms of the Rent-a-Room scheme too."
Higher Education Minister James Lawless said he had not discussed how the measure could affect students with Housing Minister James Browne.
He said his understanding was it was a "granny-flat type situation for the younger generation" but said there may be "fringe benefits" if it boosts existing stock.
"The likes of the log cabins, I think that's actually a sensible move," he said.
"Many people have gardens that are amenable for an additional unit, be it a seomra, be it a cabin, whatever it is.
"People have wanted to do this for years, they've come to me in my constituency clinics, and the planning laws haven't allowed them.
"I think where people have a family home, where they have land in the garden or in the vicinity, and there's a family member or somebody that wants to actually take that up as an accommodation option, I think it's not an ideal long-term solution for anybody, but I think it may alleviate some pressure on families in those situations and there are many of them around the country.
"Any measure that boosts supply in the system is welcome, as long as it's quality accommodation and of course, subject to the usual regulations that apply across the entire system."
He added: "We can't have a free for all. We can't just (be) dropping a cabin here, there or anywhere."
"I think it will be popular."
"As a constituency TD for the last 10 years, I've had multiple families or couples or young people coming to me saying 'I either have land or my parents have land. It would make sense if I could live there, if I could use it, have my own space within the family home, but separate'.
"So I can see very strong arguments for it. Of course, it has to be done in a way that's harmonious with neighbours and surrounding residences, and there has to be some rules around it."