Arthur Morgan (Louth, Sinn Fein)
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Question 277: To ask the Minister for Finance his views on the introduction of a hotel bed tax of €2 a night to be collected by local authorities and from which bed and breakfasts and guest houses would be exempted. [27299/04]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There are no plans to introduce such a tax at this time. The introduction of a hotel bed tax would inevitably place an additional cost on an increasingly price conscious tourist thereby having a detrimental effect on Ireland's tourism competitiveness internationally. Established tourism policy, as set out in the document New Horizons for Tourism describes competitiveness as one of the key factors central to the future success of Irish tourism.