Controversy has arisen over the Government's 250 million euro tax break scheme, which is aimed at encouraging people to holiday at home in the off-peak season.
Anyone who spends up to 625 euro in restaurants, pubs, hotels or B&Bs between October and next spring, will be entitled to a tax credit of 20%.
The scheme will be available to 2.7 million people, who can upload their receipts through the Revenue Tracker app.
Tourism Minister Catherine Martin says the scheme is crucial for the hospitality sector, which is struggling due to Covid-19.
However, Roscommon-Galway Independent TD Denis Naughten is disappointed that the new Stay & Spend scheme ignores older people who do not have a tax liability.
He also claims the scheme discriminates against inland counties, with limited numbers of Failte Ireland-approved accommodation.
Deputy Naughten told Midwest News that the scheme is flawed, and needs to be revisited.