Dublin hotel the Shelbourne, which recently lost its five-star status, has decided not to appeal the ruling and is seeking to be listed next year as "unclassified".
But the hotel, which has been a Dublin landmark since 1824, emphasised in a statement that it was not opting out of the F ilte Ireland rating system. It said the decision to become unclassified was taken due to a g45m (£31m) refurbishment programme.
A spokesman said such a move was "common practice" in the hospitality industry when all facilities would not be available to guests during the restoration period.
Three other Dublin hotels which had their ratings cut from five stars to four - the Conrad, the Radisson SAS and Jurys in Ballsbridge - are proceeding with their appeals against what was an interim ruling, following an inspection commissioned by F ilte Ireland.
A special panel headed by a former chairman of the Irish Labour Court, Finbar Flood, and including two former presidents of the Irish Hotels Federation, has been set up to hear the appeals.
The panel is expected to issue its findings before the end of the year. They will then be considered by the board of F ilte Ireland, which will deliver a final ruling.
The ratings review, the first for five years, is intended to underpin a tourist marketing strategy to sell Ireland as a country with high-quality accommodation.