Ireland's Airbnb hosts are going to face retrospective tax bills dating back to at least the middle of 2014 - the company, which has headquarters in Dublin, has already handed users' data over to Revenue.

It has begun emailing users in the Republic of Ireland, warning them that the company has been required to "provide certain information to the Office of the Revenue Commissioners."

It will release details of all rental income earned by Irish hosts gained from sharing rooms in properties both in, and outside of Ireland.

This will include users names, the addresses of let properties, and home addresses provided if they differ from the rented address.

Revenue's 'rent-a-room scheme' allows people to earn up to €12,000 tax-free letting a room - but this only covers long-term residencies - not short stays.

CitizenInformation.ie clarifies: "For example, renting a room to a student for the academic year is covered, but taking in guests for short breaks is not."

Revenue guidelines add that short stays include "where such accommodation is provided through online accommodation booking sites."

Airbnb hosts whose income is above €33,800 could now face tax bills of 40% on earnings made through bookings on the site - while those in the lower tax band will be taxed at a rate of 20%.

The company will hold a public meeting in its office in The Watermarque Building, Dublin 2 where it will make a presentation for users which will be followed by a question and answer session.