Ciarán Lynch (Cork South Central, Labour)
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Question 36: To ask the Minister for Finance his views on the recent report prepared by an economist (details supplied) on the hotel industry here; his further views on whether tax breaks have resulted in the building of non-viable hotels and has made this sector insolvent; his plans to stimulate or support the hotel sector in view of the important contribution tourism makes to the economy; and if he will make a statement on the matter. [44865/09]

Leo Varadkar (Dublin West, Fine Gael)
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Question 48: To ask the Minister for Finance if he has studied the findings of a study on the impact of the tax break on the hotel sector. [44858/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I propose to take Questions Nos. 36 and 48 together.

I have received a copy of the report titled "Over-Capacity in the Irish Hotel Industry and Required Elements of a Recovery Programme" by Dr. Peter Bacon & Associates. The Deputy will be aware that this report was commissioned by the Irish Hotels Federation. Officials in the Department of Arts, Sport and Tourism and in my own Department of Finance are currently examining the report and it's conclusions.

The Hotel Sector in common with other sectors currently facing economically challenging times are under review by me and by my Department.