I thank the Leas-Cheann Comhairle. I raise the rent a room relief scheme. It is a good scheme, but I wish to discuss its income threshold of €14,000 in particular. We are in an acute accommodation crisis and this scheme could play a greater role in better utilising existing properties and empty rooms. Single person accommodation is extremely difficult to secure and student accommodation is also difficult to secure. The exemption limit of €14,000 was put in place in 2017. Since then, rents have doubled. The average rent then was €1,000. It is now €2,000, so it makes logical sense to move this income limit in the budget. I ask the Minister, in the upcoming budget, to look at raising the income limit in line with inflation in the rental sector so that we can see a better utilisation of the scheme.

The Deputy's raising of this matter gives me an opportunity to remind us all of the value of the scheme. It now stands at a value of €14,000 per year. In recent years, we have seen a considerable increase in the number of taxpayers who are availing of it. It went from being roughly 10,000 per year to 16,500 in 2023. It is playing an important role in the availability of additional student accommodation. The Deputy will be aware of the need for all of these things to add up and be affordable on budget day. It is in that light that we will have to consider this measure to see whether it can be strengthened. However, at the very least, the Deputy's raising of it today has given me the opportunity to explain to anyone who is listening that this scheme is available. It is quite generous and for those who are availing of it, it helps with the student accommodation needs we know are there at the moment.