Michael McGrath (Cork South Central, Fianna Fail)
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Question 92: To ask the Minister for Education and Skills if his attention has been drawn to the difficulties that self-employed persons are having with regard to the new student grant system in view of the fact that they are required to produce accounts for the 2011 calendar year for the purposes of the grant scheme even though many of them would not be due to complete these accounts until later in the year; the action they should take in this instance; and if he will make a statement on the matter. [31521/12]

Ruairi Quinn (Dublin South East, Labour)
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The new online grant application system has not changed the basis on which the income of self employed persons is determined.

In the case where an accounting year end differs from the tax year, the income shown in the business accounts for a year which ends between 1 January 2011 and 31 December 2011 is acceptable for the purposes of the Student Grant Scheme.

This is the basis on which income was determined in previous years and is the same as used by the Revenue Commissioners to compute income for the tax year.