Richard Bruton (Dublin North Central, Fine Gael)
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Question 170: To ask the Minister for Education and Science the guidelines that must apply to student accommodation which qualifies for relief under section 372 of the Tax Consolidation Act 1997; and the methods used for establishing compliance with these guidelines. [5919/07]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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In recognition of the difficulties that students can experience in obtaining suitable accommodation and following consultation with third level institutions, a special tax incentive was introduced to encourage the provision of student rented residential accommodation in Section 50 of the Finance Act, 1999. The Act provides for relevant Guidelines to be issued by the Minister for Education and Science in consultation with the Minister for Environment, Heritage and Local Government and with the consent of the Minister for Finance.

The Guidelines detail a range of conditions that are required to be in place in order that a development may qualify for tax relief. The Guidelines are available on my Department's website and I am arranging for a copy to be provided to the Deputy.

Claims for tax relief under the student accommodation scheme are made in the annual return of income submitted by taxpayers under the self-assessment system to the Revenue Commissioners. All returns are subject to check and audit to ensure that, inter alia, any tax relief is correctly claimed.