Mr. Brian Brennan:

It would be interesting to do an economic assessment to see what impact, if any, it has on the tourism sector here because we have a thriving tourism sector. However, the sector is considerably more expensive compared to other countries within the European Union. While those territories may well have an accommodation tax, they may well be cheaper to visit compared to Ireland. One would wish to be cautious that introducing an accommodation tax does not have a negative impact on the tourism sector. A pretty detailed analysis would be needed before introducing such a measure.