Eoghan Murphy (Dublin South East, Fine Gael)
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218. To ask the Minister for Finance if he will provide details on the potential cost to the Exchequer of introducing a local property tax rebate or exemption for homes providing accommodation to students where there was a 25% exemption per student accommodated, 33% exemption per student accommodated, and 50% exemption per student accommodated. [40086/14]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that it is not possible to quantify the potential cost of introducing a Local Property Tax (LPT) rebate for homes providing accommodation to students, as LPT returns do not include information identifying properties with student tenants on which to base an estimate.