Vol. 423 No. 4
128 Mrs. T. Ahearn asked the Minister for Education if he intends to allow expenses for pollution control incurred by farmers and the wages/salaries of family members employed on the family farm when calculating the entitlement of a farmer's children to a higher education grant; and if he will make a statement on the matter.
Capital expenditure of any nature is not allowed as a deduction in computing reckonable income for higher education grants purposes. In relation to pollution control, the capital element of such expenditure is not allowable.
Wages paid are allowed as a deduction in computing reckonable income except in the following circumstances: (i) wages paid to any individual where PAYE/ PRSI regulations have not been applied; (ii) amounts paid to dependent children, other than the candidate; (iii) amounts paid to other children in excess of market rates.
