Visitor Levy on Paid Overnight Accommodation: Motion Seanad Éireann — 2026-06-24 ============================================================ Fiona O'Loughlin (FF), Administrative Panel I thank my colleague Senator Fitzpatrick for proposing this motion, as well as our colleague, Deputy Paul McAuliffe, in the Dáil who has done extensive work on this matter. As Senator Fitzpatrick has outlined, many of the Dublin councillors in particular have been involved in helping to develop a policy that would absolutely support, in their instance, the city of Dublin. What we are proposing here is something that possibly could be brought in right around Ireland. Again, it would be totally up to those who are elected. We would have to trust those elected members and if the people who elect them trust them then, at a national level in government we have to trust the public representatives and the councillors. This is an important motion and essentially it is about ensuring we can give to local authorities at their discretion that possibility of introducing a visitor levy on paid overnight accommodation within their own jurisdictions. I know this would be something that could appeal particularly to cities but possibly to smaller areas that have a very large tourist population that comes on an ongoing basis. When we look at some of the examples around Europe, at least 18 European member states have allowed such charges and it has certainly helped to develop facilities in those areas. That has grown in recent years and many of us will have had the experience of staying outside of the EU and paying a city tax as well. There are multiple examples of how this has been put to good use and has brought a lot of revenue back to those particular areas. Within this motion, we have pointed out that countries such as Italy, the Netherlands, Latvia and Scotland have demonstrated that locally determined, ring-fenced levies can enhance the public realm while maintaining strong tourism performances. Wales is actually looking at this measure very strongly at the moment. It is fair to say that a carefully designed visitor levy represents a very fair and proportionate application of the user pays principle. It ensures visitors contribute to the upkeep of the places they enjoy. It is very important to state that in a municipal district or at a local authority level where this would be introduced, our suggestion is the money that would be forthcoming should be ring-fenced for investment in tourist infrastructure and services, enhancement of the public realm - we have seen a lot more money going into that since Covid; it is really important - cultural sporting and heritage events people will travel for, sustainable tourism initiatives and other purposes related to the impact of tourism. It would not be a case of this money being taken in and just going into the finances or being swallowed up in a black hole, for want of a better phrase. There would be a dividend paid back to the residents in the area by means of the enhancement of the facilities. There would also be a dividend for tourists. When I am abroad and have to pay a city tax, I genuinely never mind. It is always minimal. We know that this money is going into the beautification of the places in which we are staying. As outlined by Senator Fitzpatrick, a key part of the motion is where it states, "local authorities, guided by their elected members, are best placed to determine whether and how such a levy should be applied in their areas". We would say that it is absolutely the elected members who should make the decision in this regard. It should not be an executive decision. This must be led and driven by local authority members. Some of them will decide that it is not appropriate in the areas in which they live. That is fair enough, because everybody should have the opportunity to make decisions that are in the best interests of their towns or cities. We contend that local authority members are best placed to determine whether and how a levy of this nature should be applied in their areas. That, basically, is the nuts and bolts of it. We really appreciate that the Minister has taken the time to be here. He is a huge supporter of local government and has worked really hard with the local democracy task force. We are looking forward in anticipation to what will come from the latter. Strengthening local authorities and listening to the people on the ground is, essentially, the basis of a lot of our work and what we do. We look forward to seeing this implemented. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2026-06-24/debate/main Retrieved: 2026-08-14T04:55:06+00:00 Sitting date: 2026-06-24