Rose Conway-Walsh (Mayo, Sinn Fein) | Oireachtas source

I am glad the focus is on PhD researchers at the moment and that there has been a realisation they are critical not only to our productivity, but to our social and economic growth now and into the future. There were reports last night that Jeffrey Sardina, a member of the national committee of the Postgraduate Workers Organisation, PWO, received documents from Revenue that indicated PhD researchers in receipt of the stipend may be required to pay taxes. Is the Minister aware of any evaluation by Revenue that suggests this? This is concerning in two ways. The first is the idea someone earning far below the minimum wage and denied all standard workers' rights would be asked to pay tax. PhD researchers are barely able to get by and they simply cannot afford to see a reduction in what they take home, which is already minute. The second issue is whether Revenue has looked at the work of the PhD researcher and concluded it is not a scholarship, but in fact work. According to Revenue, the object of the scholarship must be the promotion of the education of the holder, rather the promotion of research through the holder. Can the Minister shed any light on that?

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