asked the Minister for Education if her attention has been drawn to the fact that due to the changes in the taxation system for the self-employed, students entering third-level education are still awaiting grant sanction from Cork County Council; and if she will give the necessary directive to Cork County Council in this matter.
Written Answers. - Cork County Council Student Grants.
43.
The administration of the Higher Education Grants scheme is statutorily entrusted to local authorities.
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, e.g. certified accounts, they deem necessary to enable them to determine reckonable income.
My Department has been in contact with Cork County Council and understands that every effort is being made to expedite decisions on grant applications. The Deputy will understand however that the Council has to take due care in satisfying itself about entitlement to grant.