Fianna Fáil TD Paul McAuliffe has introduced legislation to the Dáil which will empower Dublin’s local authorities to introduce a tourist tax.
A pet project of the Dublin North-West TD during this current Dail, McAuliffe said, “tourism is a really important part of our local economy, but it also comes at a cost.”
“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,” he said.
“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,” with McAuliffe stressing that the bill does not automatically introduce a tourist tax to Dublin, rather, it gives Dublin’s four local councils the power to introduce it or not.
“In proposing this legislation, I am providing the four Dublin local authorities a sustainable way to invest in their tourism offering,” he explained.
“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.”
McAuliffe noted that in the body of his legislation, 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.
McAuliffe then threw down the gauntlet to his government colleagues to support his bill.
“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,” he said.

Fianna Fáil TD Paul McAuliffe
McAuliffe said that the idea of a tourist tax was supported not just by his own party, but opposition parties.
“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,” he stated.
A tourist tax is currently present in most major European cities such as Paris, Rome and Barcelona, with Dublin the only major exception.
McAuliffe said that the success of similar schemes across Europe should be a blueprint for Dublin to follow.
Speaking to this publication in 2023, McAuliffe said he was in favour of devolving more powers to local authorities, stating, “I think it’s somewhat absurd that part-time councillors are expected to run cities.”
“To run a city the size of Dublin better, we need reform,” he said at the time.
He explained that his legislation would “empower” local authorities to make the decision to impose a levy, with that money then being ring-fenced for revitalisation projects.
“It would offer a much-needed funding boost at a time of rapid expansion in our capital and would support local authorities’ investment in the public realm,” he said.