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

I cannot give tax relief for expenses that have not occurred yet. The proposal that was made to me, by way of amendment, is to give the tax relief for the additionality which is the €250. So if tax relief is at the standard then that means €50. I do not see what all the fuss is about and why such a big case has been made for it. Again, the measure does not apply to people on grants because they have their student contribution absorbed by the system. It is not non-grant aided students whose parents are required to pay a student contribution. Of course it is expensive to go to third level education. As I say, the Minister for Education and Skills decided that because the universities were under financial pressure that an additional student contribution should be given. The additionality is €250 and if I were to give the tax relief on it then the sum is €50.