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 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.