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Dublin Local Authorities (Visitor Accommodation Levy) Bill 2026

(Bill 90 of 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.

Last updated: 22 Sep 2026

Sponsored by: Paul McAuliffe;

Source: Private Member

Originating House: Dáil Éireann

History of this Bill

The bill is currently before Dáil Éireann, Second Stage

22 Sep 2026

  • Dáil First Stage

    22 Sep 2026

    Dáil First Stage

    The Bill is initiated or presented to the House

    22 Sep 2026

    Completed

  • Dáil Second Stage

    22 Sep 2026

    Dáil Second Stage

    The general principles of the Bill are debated

    22 Sep 2026

    Current Stage

  • Dáil Third Stage

    n/a

    Dáil Third Stage

    The Bill is examined section by section and amendments may be made

    (Also known as Committee Stage)

    n/a

    Future Stage

  • Dáil Fourth Stage

    n/a

    Dáil Fourth Stage

    Amendments arising out of Committee Stage are considered

    (Also known as Report Stage)

    n/a

    Future Stage

  • Dáil Fifth Stage

    n/a

    Dáil Fifth Stage

    Final statements on the Bill are made and it is set down for Second Stage in the Seanad

    (Also known as Final Stage)

    n/a

    Future Stage

  • Seanad First Stage

    n/a

    Seanad First Stage

    The Bill is deemed to have passed Seanad First Stage

    n/a

    Future Stage

  • Seanad Second Stage

    n/a

    Seanad Second Stage

    The general principles of the Bill are debated

    n/a

    Future Stage

  • Seanad Third Stage

    n/a

    Seanad Third Stage

    The Bill is examined section by section and amendments may be made
    (Also known as Committee Stage)

    n/a

    Future Stage

  • Seanad Fourth Stage

    n/a

    Seanad Fourth Stage

    Amendments arising out of Committee Stage are considered
    (Also known as Report Stage)

    n/a

    Future Stage

  • Seanad Fifth Stage

    n/a

    Seanad Fifth Stage

    Final statements on the Bill are made
    (Also known as Final Stage)

    n/a

    Future Stage

  • Enacted

    n/a

    Enacted

    The Bill is signed into law by the President

    n/a

    Future Stage

  • Related documents
  • Debates

22 Sep 2026

As initiated

Dublin Local Authorities (Visitor Accommodation Levy) Bill 2026

Debates

22 Sep 2026

Dáil Éireann

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

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