The Higher Education Minister says it’s impossible for every student in the country to access the rent credit, as it’s tax dependent.
It comes as the Union of Students in Ireland said it's proceeding with its protest next month against the accommodation crisis.
Since the Budget was announced on Tuesday, the USI has also highlighted issues around the new rent credit which they say won’t be available to many renters that are studying.
Minister Simon Harris says the credit is only available to tax payers.