Neasa Hourigan (Dublin Central, Green Party)
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234. To ask the Minister for Finance if his Department has reviewed the possible introduction of an accommodation tax for tourists; and if he will make a statement on the matter. [8791/23]

Michael McGrath (Cork South Central, Fianna Fail)
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As the Deputy will be aware, the report of the Commission on Taxation and Welfare recommended the introduction of an accommodation tax. The Commission was tasked by government to independently consider how best the taxation and welfare systems can support economic activity and promote increased employment and prosperity in Ireland.

Decisions about tax changes are generally taken in the context of the Budget and, as part of the normal annual Budget preparations. The Deputy should note that there are currently no plans to consider this matter.