Brexit is already taking a toll on the Irish hotel sector.

Three out of five hotels have reported a drop in business from the UK, with a similar fall from Northern Ireland, when compared to 2016.

Latest research from the Irish Hotels Federation also shows that the sector supports 230,000 jobs and that Brexit remains their main concern.

IHF President Joe Dolan said the impact of the UK's exit from the EU varies across the country.

"Exposure and dependence on the UK market varies quite considerably. For example, down in Kerry UK visitors may only account for 20% of the revenues, but up in the Midlands and border counties that figure goes up to about 60%," he said.