The document discusses the European Union's tourism policy and its implications for Ireland. It outlines that the EU now has a legal basis for tourism development following the Lisbon Treaty. The EU framework aims to boost competitiveness, promote sustainable tourism, and maximize financial support for the sector. For Ireland, it recommends developing a strategic plan to make Ireland "the best small country for tourism." It also suggests Ireland use its upcoming EU presidency to prioritize tourism funding and address the sector's fragmentation and lack of long-term strategic planning.