Róisín Shortall (Dublin North West, Labour)
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Question 320: To ask the Minister for Education and Science if, in respect of the operation of section 50 tax relief for student accommodation, there is any conflict of interest on the part of third level institutions where they are the regulator of the scheme and in many cases are providers of the scheme; and if she has any plans to review this aspect of the scheme. [5914/05]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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Third level institutions must work to promote the best interest and welfare of students. The role bestowed on them under the section 50 tax scheme and the rationale for that role is consistent with that objective. Their participatory role in providing accommodation is not incongruous with their function of safeguarding and promoting the best interest of students. There are no plans to review this aspect of the scheme.