At least one restaurant or coffee shop has closed each day so far this year.
That's according to the Restaurants Association of Ireland, which says Irish restaurant owners are facing some of the highest business costs in Europe.
It comes just days before the announcement of a new cost of living package, which may see the tourism VAT rate of 9% removed - and increased to 13.5 per cent.
CEO Adrian Cummins says many Irish businesses are in the 'red zone:'
