(1) Section 216A of the Principal Act is amended by inserting the following subsection after subsection (3B):
(a) In this subsection, 'relevant person' means a person who is resident or ordinarily resident in the State and is incapacitated by reason of mental or physical infirmity.
(b) Subject to paragraph (c), subsection (2) shall not apply for a year of assessment to that part of the relevant sums arising to an individual in respect of the use by a person for the purposes of residential accommodation of a room or rooms in a qualifying residence where the person uses the room or rooms for a period which does not exceed 28 consecutive days.
(c) Paragraph (b) shall not apply where the person using the room or rooms concerned -
(i) is a relevant person,
(ii) uses the room or rooms for a minimum of 4 consecutive days per week for not less than 4 consecutive weeks, or
(iii) is receiving full-time or part-time instruction at a university, college, school or other educational establish
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