Dublin Local Authorities (Visitor Accommodation Levy) Bill 2026

Public bill · Private Member · Introduced

Each of Dublin’s four local authorities could choose to introduce a levy on overnight stays in hotels, hostels, guesthouses, short-term lets and other visitor accommodation. Providers would collect it from visitors and pass it to the local authority, which would have to spend the money on tourism, public spaces, cultural, sporting or heritage events, and sustainable tourism, rather than general services. Before deciding, councils would consult the public, and providers would register, keep records and cooperate with compliance checks and digital booking platforms.

Formal long title

Bill entitled an Act to enable each Dublin local authority to adopt a scheme imposing a visitor accommodation levy on overnight stays in tourist accommodation within its functional area; to provide for the rate, collection, remittance and ring-fencing of revenue from such a levy; to provide for public consultation prior to the adoption of any such scheme; to provide for a register of accommodation providers, for the appointment of authorised officers and for compliance and enforcement; to provide for co-operation between Dublin local authorities and with digital accommodation platforms; to amend the Local Government Act 2001; and to provide for related matters.

Last updated 23 September 2026