Martin Browne (Tipperary, Sinn Fein) | Oireachtas source

If we assist with the students' rental situation the Minister will also assist with the wider problem, to some extent by taking the pressure off it. By its very nature, however, this kind of accommodation must be affordable. I am not talking about providing some affordable accommodation or restricting it to SUSI recipients. I am referring to all beds being offered at an affordable rates. Reference was made earlier to this. I am aware the Minister has said that it is not his Department but there is also confusion on the matter in the Revenue website. It states the number of conditions for the tax credit on accommodation where one pays the rent, including that "The property must be used by your child specifically to facilitate his or her attendance at an approved course." The same web pages state:

In certain cases, the Rent Tax Credit applies for tenancies which do not need to be registered with the RTB. This includes 'rent-a-room' or 'digs' type arrangements.

I know of families, and I have no doubt but that many Members in the House also know of such families, that are paying €1,000, €1,100 or €1,200. I was contacted by one family yesterday that has two children going to college. They are paying €1,200, but because of the anomaly in the Revenue criteria, they will not get anything. It perhaps comes back to the SUSI situation where students cannot work themselves to get a few euro. The parents are caught. Now they are being caught again for that €1,100 or €1,200 per month in rent. That needs to be looked at.

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