Yes, since 27 July 2026, under the new Class 3A exemption. The unit must be detached, between 32 m² and 45 m², sit to the rear of the house and use the main house's services. You must give the council 14 days' notice before work starts, with your Eircode and how the site complies, and the works must be finished by 31 December 2030. It must be at least 0.6 m from every boundary, no higher than 4 metres with a tiled or slated pitched roof (3 metres otherwise), and leave at least 25 m² of private open space. The main house must be your sole or main residence when work starts, and the unit cannot be sold separately or used for short-term letting. A garden room built under the 30 m² shed and home office exemption cannot be slept in.