Dublin Local Authorities (Visitor Accommodation Levy) Bill 2026

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.