1795. Deputy Paul McAuliffe asked the Minister for Housing, Local Government and Heritage if he or his Department have given further consideration to enable local authorities in Dublin to introduce a hotel bed tax/visitor accommodation levy, should they so choose; and if he will make a statement on the matter. [57979/26]

In June 2025 Government noted the Report and Roadmap for Delivery on Dublin City Taskforce Report, including a recommendation that a detailed proposal for an accommodation tax/levy at a national level, be developed by my Department, the Department of Enterprise, Tourism and Employment and the Department of Finance. Work on development of a proposal on a visitor levy is already underway as part of implementing the Roadmap.

The Local Democracy Taskforce was established in June 2025 as a key commitment in the Programme for Government, which has examined new sources of income for local authorities, as well as ways that existing sources of income could be optimised, as a means of enhancing the level of income raised locally.

One of the proposals examined was the power to enable local authorities levy a charge on overnight stays in their area. As part of the stakeholder consultation process undertaken by the Local Democracy Taskforce, a number of consultees called for Irish local authorities to be permitted to charge a tourism tax.

On 22 July 2026, the Local Democracy Taskforce Report was published and the Local Democracy Taskforce Government Implementation Plan 2026-2029 was launched, setting out a comprehensive programme of reforms designed to strengthen local democracy, empower communities and enhance the role of the elected Councillors across Ireland.

Action 45 of the Government’s Implementation Plan 2026-2029 provides for implementation of the recommendation agreed by government (in the context of the Roadmap for Dublin City and the work of its Oversight Board), that my Department and the Department of Enterprise, Tourism and Employment develop a proposal to enable all local authorities to levy a charge on overnight stays in their areas, on an opt-in basis.

The introduction of an accommodation tax/levy needs careful planning and extensive engagement with stakeholders, including the hospitality and local government sectors. It will require close co-operation between my Department and the Department of Enterprise, Tourism and Employment and with the Oversight Group steering the implementation of the Dublin City Roadmap.