Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I can only tell the Deputy those who are included because I am trying to think of various scenarios here. However, I am satisfied that the way the Finance Bill is now drafted will provide access to the rent relief tax credit for students in the four categories I outlined, namely, those living in on-campus accommodation, those renting themselves, those in the rent-a-room scheme and those renting where the tenancy is registered with the RTB but the students' parents are paying the rent for them, which I imagine is the scenario for may families across the country.

As for PhD students, I understand this issue relates to the fact the stipend is not taxed and this is a tax credit. Again, it is not possible for me on the floor of the Dáil to imagine all the various scenarios of individual PhD students. Some of them work and have an income that is taxable but it is a tax credit, administered by Revenue and linked to whether or not you are paying tax. I will come back in in a moment.

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