Brendan Howlin (Wexford, Labour)
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Question 476: To ask the Minister for Education and Science if, in relation to the higher education grants scheme, her attention has been drawn to the fact that the requirement for each applicant to submit a balancing statement puts pressure on Revenue resources in circumstances where this information should be readily available from P60s; if she will amend the scheme to provide that P60s would be an acceptable form of income verification for grant purposes, obviating the need for Revenue to deal with an inordinate demand for balancing statements within a particular timeframe; and if she will make a statement on the matter. [5968/07]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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My Department funds four maintenance grant schemes for third level and further education students which are administered by the Local Authorities and the Vocational Education Committees. Generally speaking, students who are entering approved courses at undergraduate or postgraduate level for the first time are eligible for maintenance grants where they satisfy the relevant conditions as to age, residence, means, and nationality.

The assessment of means under my Department's Third Level Student Maintenance Grant Schemes is based on gross income from all sources, with specified social welfare and health service executive payments being excluded from the calculation. Under the schemes reckonable income is defined as income from

Employment/Pensions;

Self Employment/Farming;

Rent and income from Land/Property;

Deposit/Investment Accounts;

Maintenance Arrangements;

Gifts/Inheritances and Disposal of Assets and Rights;

Social Welfare in certain circumstances.

A P21 is a statement of total income, tax credit and tax paid for a particular tax year. A P60 cannot suffice as an individual may have more than one source of income or may be jointly assessed with their spouse which means that a P60 from one employer would not give the full information required.

The Deputy will be aware that through the Revenue Online Service (ROS) an individual can avail of the interactive facility offering business and individuals a quick, secure and cost effective method to manage their Tax Affairs, including the acquisition of a P21 on-line.