Jackie Cahill (Tipperary, Fianna Fail)
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280. To ask the Minister for Education and Skills if he will consider amending Article 23 of the student grant scheme 2021 (details supplied) in order that capital allowances can be taken into account when calculating means; and if he will make a statement on the matter. [56689/21]

Simon Harris (Wicklow, Fine Gael)
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As previously outlined to the Deputy, Article 23 of the Student Grant Scheme 2021 deals with the determination of reckonable income. In calculating reckonable income no account is taken of capital assets. Therefore no deduction is given for capital expenditure, regardless of how it is treated for income tax purposes.

I have no plans at present to depart from the above practice in respect of the determination of income.