This note aims to provide good practice guidance and suggestions on how to carry out Strategic Environmental Assessments (SEAs) of tourism plans in Ireland. It responds to a recommendation by the Second Review of the Effectiveness of SEA in Ireland (EPA, 2020a). The focus of the guidance is SEA and tourism, rather than trying to simplify the entire tourism planning process. This note is not stand-alone guidance: rather it supplements other EPA guidance on SEA, including guidance on SEA screening, SEA and alternatives, SEA and climate, SEA statements and monitoring and SEA and cumulative effects. Other resources include the SEA pack and SEA process checklist.