Paul Murphy (Dublin South West, RISE)
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210. To ask the Minister for Finance if the funding students receive from the student assistance fund will be regarded as taxable income for those students who are not eligible or in receipt of a SUSI grant; and if so, if he will consider exempting all payments from the student assistance fund from being regarded as taxable income. [39685/20]

Paschal Donohoe (Dublin Central, Fine Gael)
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As the Deputy will appreciate, the operation of support measures for third level students is a matter for the Minister for Further and Higher Education, Research, Innovation and Science. However, I understand that the Deputy's question refers to the Student Assistance Fund which, through the HEA and individual institutions, provides financial support to full or part-time students who are experiencing financial difficulties while attending college. I am advised that payments from the fund average of the order of €500 per recipient per year. Payments may be made from the fund regardless of whether a recipient is also in receipt of a SUSI payment.

I have been advised by Revenue that, generally, all payments to individuals are taxable in the hands of the recipient unless specifically exempted. There is no special exemption for payments made through the Student Assistance Fund. However, bearing in mind the nature of such hardship payments, the extent to which taxation may arise is likely to be minimal, if at all.