The Dublin City Taskforce report is available at https://www.gov.ie/en/publication/eb20b-dublin-city-taskforce/ and its recommendations are being considered by a working group of senior officials from across government under the leadership of the Department of the Taoiseach.
The issue of a tourism accommodation levy on short-term stays in paid accommodation is a multi-faceted one from a tourism perspective.
The tourism sector generates very significant revenues for the Exchequer and the introduction of such a levy would need careful consideration given the importance of inbound international tourism to Ireland's economy. A tourism accommodation levy would have to take account of issues such as who would pay; for example, whether it would be limited to international visitors or would it be extended to all tourists including domestic visitors. It cannot be considered independently of our general taxation system which is primarily the responsibility of the Minister for Finance. The geographic scope of such a measure would also be an issue. Other issues arising include the collection mechanism and its potential administrative impact on accommodation providers.
How the revenue raised from such a levy could be applied in support of the recommendations of the report would also require close examination. I look forward to engaging, within my own Department and across government, with the recommendations in due course.