Tourist taxes are already used in 21 of 27 EU member states, and surveys found that 64 percent of Dubliners support a tourist tax. A tiered system based on hotel category could increase revenue, and an analysis found that a 2 euros per visitor per night charge could generate 17.5 million euros annually.

Credits: Unsplash; Author: Juho Luomala;

Different models include charges per person, per room, or as a percentage of the room rate. Opposition from the hospitality sector centres on concerns about reduced competitiveness, but examples from cities including Amsterdam, Venice and Porto suggest such taxes do not deter visitors. A similar levy in Edinburgh took about two years from legislation to implementation.