Mr. Tim Fenn:

We have covered the challenges with the introduction of an accommodation tax. It is a consumer tax. We are an island off the north-west coast of Europe. We do not have any passing trade like some cities across Europe. We have to fight for every visitor that comes to Ireland. They arrive based on certain expectations about the cost of their accommodation. If we added to that by saying they have to pay a bed tax, it would be the wrong message for us to send, because we are an island of welcomes. The céad míle fáilte is a core part of the value we have as a tourism destination.

The Government is introducing the living wage. We will be happy to work with the Government to discuss how that will happen. How we look after our people is core to our industry. Everything we do, all day, every day, right across our industry, is to make sure we have the best terms and conditions, facilities, and structures relating to health, well-being and mental health and well-being. If we are competing in an economy with full employment, we will not have anybody unless we are good at what we do. This is why I say that, when we made great progress before Covid and had a huge increase in the number of people employed in the industry, it was because we were doing it well. We have to make sure we continue to do so better because of the competition aspect, but it is not only that, since many people decide to join our industry as a career choice. We are duty-bound to provide them with opportunities for advancement, training, education and recognition of qualifications, so that at the end of their time in our industry, they will be able to look back on the social aspect of working in a team in an industry where people interact with everybody daily, and all those positive things.

There is also the question for us of where the industry is now. People coming into employment have different desires, demands and ideas about what they want to do with their lives. We as employers have to be more flexible and to be ready, willing and able to provide what people are looking for.