The northwestern rear sections of the hotel appear to represent a conglomeration of a number of periods of alterations. Typically the interior of the ground floor has been altered to suit changing retail hotel requirements. It is now divided into restaurant kitchen, restaurant, public bar and ablution facilities. The main stair to the first floor has simple detailing reflecting its interwar period of construction and remains in its original position. The first floor has retained its original configuration being divided into a series of single rooms off narrow corridors which run parallel to the west and north elevations. The detailing is plain with battened ceilings. The building is a strong contributor to the streetscape along both Abbott and Wharf Streets. A single-storeyed gable roofed building of contemporary design runs down the northwest side of the hotel and serves as a TAB. It is not considered to be of heritage significance. Barrier Reef Hotel was listed on the Queensland Heritage Register on 29 July 1997 having satisfied the following criteria. The place is important in demonstrating the evolution or pattern of Queensland's history. The Barrier Reef Hotel survives as an important illustration of the growth and rebuilding of Cairns in the interwar years, when Cairns was transformed from a late 19th century backwater into a progressive, 20th century city. The building is important also as an illustration of the emphasis placed by Cairns architects and builders of the interwar period on reinforced concrete as a suitable building material for a tropical, cyclone-prone environment. The place demonstrates rare, uncommon or endangered aspects of Queensland's cultural heritage. It is one of only two surviving buildings which illustrate the early-established and important connection between the businesses in the Wharf-Abbott-Lake Street area and the adjacent wharves, and remains a good example of a substantial, inter-war Cairns hotel which catered principally for local workers. The place is important in demonstrating the principal characteristics of a particular class of cultural places. It is one of only two surviving buildings which illustrate the early-established and important connection between the businesses in the Wharf-Abbott-Lake Street area and the adjacent wharves, and remains a good example of a substantial, inter-war Cairns hotel which catered principally for local workers. The place is important because of its aesthetic significance. The building makes a strong contribution to the streetscape along both Abbott and Wharf Streets. The place has a strong or special association with a particular community or cultural group for social, cultural or spiritual reasons. The Barrier Reef Hotel has a strong association for the Cairns community with the development of an early, vibrant commercial district based on wharf activities, and of Cairns as an important Queensland port.