The Irish Tourism Industry Confederation’s annual budget submission gives as good an overview of the hospitality sector as one can find. Structural limits curtail ambitoinThe submission makes plain that Ireland’s tourism sector stands at a crossroads where ambition collides with structural limits. Private sector investment alone has proved insufficient to deliver the scale or regional distribution of rooms required. Micro registered self-catering businesses would benefit from a tax-free allowance and extended investment tax relief. The industry supports the Government’s five-year national tourism policy and shares ambition for the sector’s future.