Maurice Quinlivan (Limerick City, Sinn Fein)
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176. To ask the Minister for Finance his plans to introduce legislation to allow local authorities to introduce a transient occupancy tax on hotel rooms; and if he will make a statement on the matter. [39603/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will be aware, it is a longstanding practice of the Minister for Finance not to comment, in advance of the Budget, on any tax matters that might be the subject of Budget decisions.