Colm Burke (Cork North Central, Fine Gael) | Oireachtas source

That was my argument because, in real terms, we would be producing more doctors. If I borrow €100,000 to set up a business in the morning, I can write that €100,000 off against tax, but if I borrow €100,000 to go to college and I am providing a service when I qualify, and it is an essential service, I cannot write it off against tax.