The overheads for Bond's accommodation around Ireland (8)

I believe the answer is:

ceilings

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'the overheads' is the definition.
The definition and answer can be both man-made objects as well as being plural nouns.
Perhaps you can see a link between them that I don't see?

I can't explain the remainder of the clue.

Can you help me to learn more?

(Other definitions for ceilings that I've seen before include "Overhead surfaces" , "They're overhead indoors" , "Overhead inside linings of rooms" , "They're overhead inside" , "Upper limits (8)" .)

I've seen this clue in the Irish Times and the Irish Times (Crosaire).

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