Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The increase proposed by the Minister for Education and Skills is from €2,500 to €2,750. The policy must be to disregard the €2,500 last year and to disregard what existed the year before. His proposed increase is €250 and I am being asked now not to disregard the increase but to allow it to be claimed against income tax. The increase is €250 and it applies at the standard rate of tax, not the marginal rate. A big fuss has been created about a tax relief of €50 per student.