Tourist Accommodation
Dail Éireann — 2026-09-22
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James Geoghegan (FG), Dublin Bay South

I thank the Minister. I agree with his last point. Clearly, it is the case that if we were to ever introduce an accommodation levy, there would have to be a proper examination of the impact on competitiveness. Understandably, on the local authority side and the Dublin side, they are more focused on what the revenue could bring for the city. Perhaps there has not been enough focus on what the impact would be on the sector itself. At any of the engagements I have had with the hotel sector when it hosts its events in Buswells, it is about making clear that any levy would be beneficial to the hotel sector, particularly in Dublin city, which is absolutely booming. There are record levels of investment in the hotel sector. It would have to be beneficial to the visitors who stay in their hotels but generally beneficial to the city.
There are ways to address the administrative issue. In Edinburgh, there was a refund on the percentage of revenue that was being generated that went right back to industry so that the cost was not borne by business. That would be exceptionally important were we to introduce this. The benefits for the city could be quite significant were a tax like this to be introduced.

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Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/dail/2026-09-22/debate/main
Retrieved: 2026-09-28T05:50:49+00:00
Sitting date: 2026-09-22