Dublin Local Authorities (Visitor Accommodation Levy) Bill 2026: First Stage

I move: That leave be granted to introduce a 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. In my time in this House, I have noticed two things. First, those of us who are not Ministers are often slower to identify how we raise revenue but perhaps quicker to identify how we might spend it and I include myself in that category. Second, in this House when we are trying to solve a local or regional issue, we often do so with a centralised or national solution. I believe this legislation challenges both of those conventions. Today I am introducing the Dublin Local Authorities (Visitor Accommodation Levy) Bill 2026, which will provide a legal framework for Dublin's four local authorities to decide whether to introduce a levy on paid overnight accommodation in their local authority area. The legislation will not automatically introduce the levy; instead it will give local elected councils the power to decide whether such a levy should apply in their council area and what the rate should be set at. This is about giving local government the option that it simply does not have at present. I should say I love my city and I love welcoming people to this city. Tourism is a really important part of our local economy but it also comes at a cost. In proposing this legislation, I am providing the four Dublin local authorities a sustainable way to invest in their tourism offering. They do so very successfully at the moment, supporting events that we see year in, year out, events like the St. Patrick's Festival, college football events, international sporting events, high-profile concerts and, importantly, local culture and historic festivals. By maintaining and improving the public realm, tourism infrastructure and the services that make Dublin attractive, we can continue to make it a great place to visit. There is a strong case for allowing our local authorities to consider introducing a visitor levy. Importantly, this Bill would leave that decision with the elected councillors in each of the local authorities. Under the Bill, a council would choose to introduce a levy whereby it could charge either a fixed amount per person per night or a percentage or a nightly rate accommodation charge. A maximum percentage rate would be set by the Minister through regulations, and other regulations would apply. Before any scheme would be adopted, a local authority would be required to publish its proposed scheme at least 60 days in advance and invite submissions from members of the public and relevant stakeholders. A report on that consultation process would have to be published before elected members voted on the proposal. Any money raised through the levy would be ring-fenced in a separate account and could not be used for general expenditure by a council. Instead, revenue could be used for tourism infrastructure and services, improvements to the public realm, culture, sporting or heritage events, sustainable tourism initiatives and other purposes connected with the impact of tourism. If the councils choose to introduce a levy, Dubliners should be able to see clearly where that money goes and how it is improving the city and county. That is why transparency and ring-fencing of the funding are important parts of the Bill. The introduction of the Bill follows months of work by my party and other parties. In fact, this conversation has been taking place for many years. When I first served on the council, people like Mary Friel and Dermot Lacey of the Labour Party, Deputy Geoghegan, my coalition colleague, and Green Party, Sinn Féin and other councillors discussed it and the additional revenue streams that could be generated. I am of the view that there is a great deal of consensus around this issue. We have moved from discussing the idea to developing the research to now putting legislation before the Dáil. I want to see the Bill progress now through the Oireachtas in order that local authorities in Dublin will have the option to avail of it. There appears to be widespread support at Government level. I have heard comments from Ministers and the Taoiseach on the matter. In putting the legislation forward, I am challenging the Government to move now from support to implementation. I am assisting it with legislation that will allow it to prioritise the issue. There are more than 17 sections in the Bill. Section 3 explains how the levy would be calculated and section 12 would permit local authorities in Dublin to share administrative services and enter into co-operation agreements with online booking platforms for easier collection. Many of the sections deal with the pragmatic and practical steps that would need to be taken to facilitate the implementation of the Bill. I commend the Bill to the House.

No.

I move: "That the Bill be taken in Private Members' time."