Mr. Alan Flynn:

We are engaged with colleagues in the Department of housing, so we are basically reacting to policy changes implemented on that side. I have no doubt that colleagues in the Department of housing are engaging with relevant stakeholders in the formulation of their policy. The policies that have been implemented on the housing side have been implemented on an administrative basis. They are committed to monitoring the changes and seeing the effect as time moves on. From our point of view, the concept of "rent a room to a student" on the housing side did not exist at the time the original regulations were made. We are just trying to react to what is going on in the other policy areas to make sure the implementation is harmonious with the Department of Social Protection. The Deputy mentioned tax. There is an existing arrangement for renting a room under the Department of Finance and the Revenue Commissioners. I think it is set at €14,000 as well. Our one was designed originally, when it was introduced in 2022, to mirror that.