Sinéad Gibney (Dublin Rathdown, Social Democrats)
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476. To ask the Minister for Enterprise, Trade and Employment whether his Department has examined the introduction of a Tourist Tax, in the context of similar measures being taken across Europe, and an increase in tourism to Ireland; and if he will make a statement on the matter. [30727/25]

Peter Burke (Longford-Westmeath, Fine Gael)
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The introduction of a visitor accommodation levy was proposed in Foundations for the Future (assets.gov.ie/static/documents/foundations-for-the-future-report-of-the-commission-on-taxation-and-welfare.pdf), the Report of the Commission on Taxation and Welfare published in September 2022 and, more recently, in Capital City (assets.gov.ie/static/documents/capital-city-dublin-city-taskforce-report.pdf), the report of the Dublin City Taskforce published in October 2024, specifically for Dublin City. In the case of the latter, the mooted levy was presented as part of the funding mechanism proposed to support implementation of the actions in the Dublin City Taskforce Report.

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 effective and accurate collection system for both visitor accommodation data and any levy being applied, and the potential administrative impact of these on paid accommodation providers.