Rose Conway-Walsh (Mayo, Sinn Fein)
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661. To ask the Minister for Education and Skills if his Department has completed its consultation with the Department of Finance and the necessary arrangements have been put in place to ensure there are no tax implications, particularly in terms of tax relief, for the recipients of the €250 support or their families; and if he will make a statement on the matter. [9575/21]

Simon Harris (Wicklow, Fine Gael)
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As the Deputy will appreciate, while the operation of support measures for third level students is a function of this Department, tax matters are a function of the Revenue Commissioners.

The scheme ensures students:

- Who avail of the Student Universal Support Ireland (SUSI) grant, including students studying abroad, will receive €250 top-up in their grant; The €250 grant is available automatically to everyone in full time third level education, including PLC courses, who avails of SUSI supports. Nearly 72,000 students received their top-up before Christmas. In some cases the payment will be made to registered students early this year, for example, if bank details were not submitted in time or if college registration is yet to be confirmed. There is no need to apply for it, and SUSI will be in touch with students.

- Students who do not avail of the grant but attend publicly funded Higher Education Institutions under the aegis of the Minister for Further and Higher Education, Research, Innovation and Science in the state can reduce by €250 any outstanding contribution fee payments or receive a €250 credit note for their institution; There is no need for students to apply for this funding and it is the intention that all students will have been contacted by their institution before the end of February.

- In a small number of cases, alternative arrangements will be made for the payment of the monies to students.

SUSI payments, including this once-off additional €250 payment, are specifically exempt from tax.

The Revenue Commissioners have advised the Department of Further and Higher Education, Research, Innovation and Science that the non-SUSI credit/payment is income for tax purposes but would not give rise to a tax liability for the majority of full-time students.

The Covid Student Assistance Fund will provide financial assistance to all eligible full time third level students in recognition in recognition of the significant upheaval they have experienced due to the COVID-19 pandemic and the options are designed to ensure students who are not in receipt of SUSI will benefit from the measure.

This measure builds on the specific student supports in response to Covid, which I announced in July including the provision of additional student assistance including a doubling of the Student Assistance Fund, and a €15 million technology fund for devices for students in further and higher education to assist with difficulties in accessing technology to facilitate their course work in a blended capacity. These supports are being distributed through the colleges and further education providers.