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

I am saying I do not think the relief the Deputy is proposing - in the current year, it would amount to €50 or less than €5 a month - will influence whether people go to university. We can keep adding on the numbers. As I have said, one can add them on for seven or eight years in the case of someone studying medicine. The proposition before us is to engineer the relief the Deputy is talking about in the Finance Bill by giving someone back €50 through the tax system. I am saying I do not intend to change policy for that kind of money because it would have no effect.