New Bill to empower Dublin councils introduce visitor levy

Fianna Fáil TD for Dublin North West, Paul McAuliffe, will today introduce legislation in the Dáil which would give Dublin City Council and the other Dublin local authorities the power to introduce a visitor accommodation levy. The Dublin Local Authorities (Visitor Accommodation Levy) Bill 2026 would provide the legal framework for Dublin’s local authorities to decide whether to introduce a levy on paid overnight accommodation in their area. The legislation would not automatically introduce a levy. Instead, it would give locally elected councillors the power to decide whether one should apply in their council area and what rate should be set.

Commenting Deputy McAuliffe said - Today I will introduce legislation which would give Dublin City Council and the other Dublin local authorities the power to introduce a visitor accommodation levy if their elected members decide to do so.

There appears to be wide support at government level for this proposal, in putting forward this legislation now I'm challenging government to move from support to implementation and I'm assisting them with legislation which will allow them prioritise its delivery.

“This is about giving local government an option it simply does not have at present. Dublin welcomes millions of visitors and tourism is hugely important to the city. At the same time, there is a cost associated with maintaining and improving the public realm and the tourism infrastructure and services that make Dublin an attractive place to visit.

“I believe there is a strong case for allowing our local authorities to consider a visitor levy, but importantly, this Bill leaves that decision with the elected councillors in each local authority.”

Under the Bill, a council which chooses to introduce a levy could charge either a fixed amount per person per night or a percentage of the nightly accommodation charge. A maximum percentage rate would be set by the Minister through regulations.

Before any scheme could be adopted, the local authority would be required to publish its proposed scheme at least 60 days in advance and invite submissions from the public and relevant representative bodies. A report on that consultation would have to be published before elected members vote on the proposal.

Any money raised through the levy would be ring fenced in a separate account and could not be used for the general expenditure of the council. Revenue could instead be used for tourism infrastructure and services, improvements to the public realm, cultural, sporting or heritage events, sustainable tourism initiatives and other purposes connected to the impact of tourism.

Deputy McAuliffe said the introduction of the Bill follows months of work on the proposal and engagement on how a Dublin visitor levy could operate.

We have moved from discussing the idea, to developing the research, to putting actual legislation before the Dáil. I want to see the Bill now progress through the Oireachtas so that Dublin Local Authorities have the option available to it. There appears to be wide support at government level for this proposal, In putting forward this legislation now I'm challenging government to move from support to implementation and I'm assisting them with legislation which will allow them prioritise its delivery. If the council chooses to introduce a levy, Dubliners should be able to see clearly where that money goes and how it is improving their city and county. That is why transparency and ring fencing the funding are important parts of this proposal.