James Geoghegan (Dublin Bay South, Fine Gael)
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338. To ask the Minister for Culture, Heritage and the Gaeltacht whether he supports the introduction of a tourism accommodation levy to support the funding of the Dublin City Council taskforce recommendations; and if he will make a statement on the matter. [12864/25]

Patrick O'Donovan (Limerick County, Fine Gael)
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The introduction of a visitor accommodation levy was proposed in Foundations for the Future (

www.gov.ie/en/commission-on-taxation-and-welfare/publications/report-of-the-commission-on-taxation-and-welfare/#foundations-for-the-future-report-of-the-commission-on-taxation-and-welfare), the Report of the Commission on Taxation and Welfare published in September 2022 and, more recently, in Capital City , the report of the Dublin City Taskforce published in October 2024, specifically for Dublin City. In the case of the latter, the levy proposal was presented as part of the funding mechanism proposed to support implementation of the actions in the Dublin City Taskforce Report. assets.gov.ie/static/documents/capital-city-dublin-city-taskforce-report.pdf).

The introduction of such a levy would need careful consideration, given the importance of inbound international tourism to Ireland's economy, regionally and nationally. A visitor accommodation levy would have to take account of many issues, including who would be liable to pay it; for example, whether its application would be limited to international visitors or extended to all visitors, including domestic visitors. The geographic scope of such a measure would also be an issue for consideration. Other issues arising include the need for an accurate data collection system for visitor accommodation, a levy collection mechanism, and the potential administrative impact on paid accommodation providers.