Róisín Shortall (Dublin North West, Labour)
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Question 164: To ask the Minister for Finance the details of all section 50 student accommodation schemes approved since the inception of the schemes; if he will provide a breakdown of the location and number of bedspaces approved by each participating college; the mechanism whereby such student accommodation is monitored to ensure that it is used by students of the approving colleges; and if he will make a statement on the matter. [5913/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The Minister for Education and Science, in consultation with the Minister for the Environment and Local Government, with the consent of the Minister for Finance, issues guidelines regarding section 50 student accommodation. Under these guidelines there is a requirement for a minimum of three bed spaces per unit and a maximum of eight per unit. In this regard, I am informed by the Department of the Environment and Local Government that the 4,718 units certified and completed to date have on average 3.7 bed spaces which amounts to an average of 17,500 bed spaces. The majority of the units certified and completed relate to Dublin, Galway, Limerick and Cork. The following table illustrates the location of the approved units.

The guidelines issued by the Department of Education and Science also contain a requirement that tax-relieved accommodation can only be let to students of a certifying educational institution during the academic year and to non-students outside of the academic year. Claims for tax relief for the capital investment in student accommodation schemes by investors are made under the self-assessment system. In this regard, a certain number of such claims are audited as part of the Revenue Commissioners' audit programme. Part of an audit would involve the inspector of taxes, who deals with the audit, being satisfied that the conditions for claiming the tax relief have been fulfilled, and the investor may be asked to provide evidence that the accommodation has been let solely to students of the certifying educational institution.

Under the terms of the scheme, there is a requirement for a minimum of three bedspaces per unit and a maximum of eight per unit. The average is 3.7 per unit.

Phil Hogan (Carlow-Kilkenny, Fine Gael)
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Question 165: To ask the Minister for Finance the number of spouses of company directors who are not in receipt of the employee tax credit, PAYE allowance; and if he will make a statement on the matter. [5915/05]

Brian Cowen (Laois-Offaly, Fianna Fail)
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Under the provisions of section 472 of the Taxes Consolidation Act 1997, a proprietary director and her-his spouse are not entitled to the employee tax credit, formerly the PAYE allowance, against emoluments paid to either spouse by a company of which one of the spouses is a proprietary director. However, the employee tax credit may be due to each spouse against her-his other emoluments, if any.

A "proprietary director" means a director of a company who is either the beneficial owner of, or able, directly or through the medium of other companies or by any other means, to control more than 15% of the ordinary share capital of the company. I am informed by the Revenue Commissioners that statistics on the number of spouses of proprietary directors who are not in receipt of the PAYE allowance are not maintained and could not be obtained without conducting a protracted investigation of the Revenue Commissioners' records.