Hotels in Ireland's main cities have been hit harder by the tourism downturn than those in the countryside.
Dublin hotel rooms lay empty 56% more of the time compared with rural ones.
That's a trend seen all across Europe, but Ireland has the biggest gap of ten countries examined in the study by E-Y.
Simon McAllister, partner at the firm, says people living in cities tend to have the spending power and want to get out of towns.
"The bulk of people being based in Dublin, there are not many that we've seen but there are some that will stay in Dublin to get a break.
"Primarily people have moved from Dublin out to the regional areas.
"I think then that the other issue is that people are looking for a different type of holiday. The city break one - when people have health concerns and they're being surrounded by larger numbers of people, they're looking to do something different."
