Information in relation to Section 50 tax expenditures provided to purpose-built student accommodation for the years 2011-2021 are published on the Revenue website at www.revenue.ie/en/corporate/information-about-revenue/statistics/tax-expenditures/costs-expenditures.aspx.
I am advised by Revenue that the estimated tax cost of claims under the ‘Student Accommodation Scheme’ for the years 2004 to 2010 and 2019 to 2021 are as set out in the tables below.
Year
|
Cost €m
|
2004
|
83.8
|
2005
|
58
|
2006
|
64.3
|
2007
|
42
|
2008
|
23.5
|
2009
|
19.1
|
2010
|
19.2
|
Year
|
Cost €m
|
2019
|
6.4
|
2020
|
5.4
|
2021
|
3.9
|
Revenue have also advised that data is not available for the years 2000-2003. Data for 2022 will be available later this year once tax returns for 2022 have been fully processed and analysed.