Environment Protection (Tourism Environmental Sustainability Levy) Regulations, 2023 (S.I. 52 of 2023).

These Regulations are made in exercise of the powers conferred by section 80(1)(b) of the Environment Protection Act, 2016. The Commissioner General is in charge of administering these Regulations. Regulation 4 provides for imposition of a levy on every guest in an accommodation establishment at the rates and classification as specified in Schedule I appended to the Regulations. Certain persons are exempted from such levy. The procedure for collection of levy and filing of returns in laid down (Reg. 5). The accommodation establishment is required to notify the guests regarding the payment of the levy (Reg. 6) and must maintain a register containing details as mentioned (Reg. 7).