Dáil Éireann - Volume 621 - 14 June, 2006

Written Answers. - Tax Code.

Ms Shortall asked the Minister for Finance if tax relief under the student accommodation scheme has been granted to a development (details supplied) in Dublin 9; if so, the third level college which approved this development; and if he will make a statement on the matter. [23142/06]

  Mr. Cowen: I am informed by the Revenue Commissioners that they are precluded for reasons of confidentiality from disclosing any details of the affairs of an individual taxpayer and for this reason it is not possible to provide the specific information requested. However, I am also informed that the general position for tax purposes is that tax relief is not granted to particular student accommodation developments per se. Instead, it is the purchasers of the individual units and apartments let to students who may claim tax relief. Relief is, however, conditional on a particular development meeting various conditions set out in guidelines published by the Department of Education and Science. These conditions include requirements in relation to design, layout and minimum facilities. They also require that a development must be certified by an approved third level institution and be situated within 8 kilometres of that certifying institution. Information relating to which institution that has or has not certified a particular development is not available to the Department of Education and Science.

Claims for tax relief under the student accommodation scheme are made in the annual return [1276] of income submitted by taxpayers under the self-assessment system. All returns are subject to check and audit to ensure that, inter alia, any tax relief is correctly claimed.

Mr. Wall asked the Minister for Finance the breakdown of the statement for a person (details supplied) in County Kildare in relation to their revenue payments; and if he will make a statement on the matter. [23144/06]

  Mr. Cowen: I am advised by the Revenue Commissioners that the notice referred to by the Deputy is a request for payment of a debt due to Revenue by the person concerned.

Statements of account setting out the details of a customer’s account with Revenue are made available to a customer on request to Revenue. Revenue have made arrangements to have a statement of account issued to the person concerned in relation to the particular matter covered by the request for payment. The person concerned can take up any issue for clarification in relation to that statement directly with Revenue through the contact details provided on the statement.