Paschal Donohoe (Dublin Central, Fine Gael)

The Deputy's raising of this matter gives me an opportunity to remind us all of the value of the scheme. It now stands at a value of €14,000 per year. In recent years, we have seen a considerable increase in the number of taxpayers who are availing of it. It went from being roughly 10,000 per year to 16,500 in 2023. It is playing an important role in the availability of additional student accommodation. The Deputy will be aware of the need for all of these things to add up and be affordable on budget day. It is in that light that we will have to consider this measure to see whether it can be strengthened. However, at the very least, the Deputy's raising of it today has given me the opportunity to explain to anyone who is listening that this scheme is available. It is quite generous and for those who are availing of it, it helps with the student accommodation needs we know are there at the moment.

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