In recognition of the difficulties third level students can experience in obtaining accommodation and following consultation with third level colleges, a special tax incentive was introduced to encourage the provision of dedicated student 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 the Environment, Heritage and Local Government and with the consent of the Minister for Finance.
I assure the Deputy there is no discrimination in regard to third level students with disabilities. My Department was very conscious of this in drawing up the guidelines by ensuring that disabled access and the provision of accessible bedrooms was incorporated in developments. In this regard, developers are required to provide a minimum of one out of every 50, or part thereof, of the total number of bed spaces, for students with disabilities. The study bedrooms must be fully wheelchair accessible and complete with en suite bathroom facilities. The residential accommodation must comply with Part M of the Building Regulations 1997 which sets out the legal requirements in regard to access to and use of building facilities by disabled persons.
The guidelines define an "educational institution" as an institution in the State which provides courses to which a scheme approved by the Minister for Education and Science under the Local Authorities (Higher Education Grants) Acts 1968 to 1992 applies or an institution which offers an approved course for the purposes of tax relief under section 474 of the Taxes Consolidation Act 1997. The National Training and Development Institute, NTDI, does not fall within these definitions.
The guidelines define a "student" as a person who is a registered student of and is pursuing a course of study on a full-time basis at an educational institution. Apprentices attend institutes of technology for a maximum of 13 weeks on each of two phases of their four year apprenticeship and are, therefore, not regarded as full-time students as defined.
A review of the guidelines is currently being conducted by my Department in consultation with the Department of the Environment, Heritage and Local Government and the Department of Finance and the issues raised by the Deputy will be considered in the context of that review.
