asked the Minister for Education the alternative requirement which has been put in place of the original requirement, that self-employed parents of student applicants for higher education grants produce a 1988-89 tax assessment which no longer issues under self-assessment procedures.
Written Answers. - Higher Education Grants.
73.
Prior to the introduction of self-assessment procedures for self-employed persons the general practice of local authorities in determining eligibility for higher education grants was to seek a notice of assessment or a statement of amended liability issued by the Revenue Commissioners. Local authorities were, however, under no obligation to accept tax assessments by the Revenue Commissioners as the sole criterion for determining reckonable income or eligibility.
Under the new self-assessment procedures in practically all cases income tax returns submitted by self employed persons will be processed without examination by Inspectors of Taxes.
In the circumstances it has been necessary to reiterate to local authorities that there is no obligation to accept assessments of income for tax purposes. Moreover local authorities have been advised that they may seek whatever documentation, for example, certifed accounts they deem necessary to enable them to determine reckonable income.