New data revealed that tourism number are down this year compared to pre pandemic levels.
The Irish Hotels Federation says the figured show the underlining challenges facing hotels and guesthouses into next year.
The organisation says high costs, reduced forward bookings compared to 2019, and a planned 50% increase in the tourism VAT rate at the end of February 2023 is all piling pressure on the industry.
Overall occupancy rates for hotel rooms outside of Dublin were 71% nationally between January to October compared to 80% in 2019.