This is a timely motion. As we debate this issue 66,000 students are sweating it out doing the most trying examination of their lives, the results of which will either close or open a door to their future. Their task is far more difficult than ours. Ours is to give them a fair and equitable chance for a worthwhile future. For them and their parents I sincerely hope this motion will force the Minister to take action just as a similar motion proposed by this party forced the Minister for Education in 1992 to make improvements in the higher education grants system. The continued persistence of Fine Gael in outlining the gross inequities in this higher education grants system and our determination to pursue this issue I hope will force this Government to take the necessary steps to improve the system and widen eligibility for many students.
We cannot forget that discrimination against the PAYE workers and their families continues as does the exclusion of modest income families from third level education grants. Sadly, the Government continues to pussyfoot. Never was this more apparent than in the Minister's response to this motion. The Minister's contribution could be divided into three parts, none of which addressed the motion before the House. The Minister succeeded in ignoring the motion. She gave a long dissertation on the history of higher education grants. That is very interesting but it does not help those who cannot afford to attend third level colleges. The Minister then outlined the present system and boasted of the improvements made over the last year without conceding that the system is inadequate and without admitting that it was the persistence of Fine Gael which resulted in the improvements to the system. Worse still, when it came to future plans for the system we got the expected response that the Minister had set up an expert advisory group to carry out a fundamental review of the third level education grant support system. God help all those students as they wait desperately for a realistic and fair response from this Minister. They are intelligent people and the last thing they want to hear is that there will be a fundamental review. They know as well as we do that this means putting off any action.
I was stunned to hear the Minister say that inequities probably exist in the system. I can say without fear of contradiction that inequities exist and because of them students are denied access to third level education because they cannot afford it. The discrimination against the PAYE workers and their families continues. It is in their interests that we propose that income tax relief must be allowed to those who are not in receipt of higher education grants. Does the Minister realise the burden that was imposed on these families when the controversial, regressive and unjustified decision was taken to means test the ESF grant? The reality must be faced. Modest income families do not qualify for third level education and although the Minister might not like it, the result is that students cannot, due to financial reasons, accept third level places for which they have worked so hard. Income tax relief would be a major help to families in those circumstances.
It is unacceptable that parents who fork out almost £4,000 a year for fees and maintenance for third level education students are not given income tax relief when such relief is allowed for dental treatment. Does the Government believe that third level education is not as important as dental treatment? Is investment in a child's future not as entitled to income tax relief as investment in certain types of dental treatment? Both are essential and both should be allowed relief.
I am sure the Minister will not deny that the system discriminates heavily against PAYE workers and places almost impossible financial burdens on families with modest incomes in providing third level education for their children. The income eligibility limits introduced last year, praised as they were by the Minister, must be judged against the original limits which were scandalously low. Modest income families continue to be excluded from grant aid. A family with two children earning one penny over £15,000 per annum will lose part of a grant. Because of the deductions from that gross income such a family cannot possibly fund a student through college. We speak for these families, the families who provide the vast bulk of the income tax take, the PAYE sector. These families should and must have a tax free allowance on expenditure on third level education. It is extraordinary that tax relief is allowed on other major investments but not on education.
I hope that as a result of this motion and the contributions made to it the Minister will realise the enormous burden placed on families with modest incomes in order to provide third level education for their children. Indeed, as other Members have pointed out, in many cases such families are forced to remortgage their homes or take out expensive loans. In the interests of equity and fairness it is reasonable to propose that in such circumstances income tax relief should be allowed.
I also want to support that part of the motion dealing with students who, through no fault of theirs, can only find a suitable course in colleges outside our jurisdiction. Education should not be of a "buy Irish" quality; education, no matter where it is obtained should be for the well being of the students because their future will depend on that education. It is for this reason I believe that maintenance payments should be paid to such students. After all, none of us can deny that those same students would pursue courses in our colleges if they could succeed in obtaining places there. I ask the Minister to seriously consider this motion and support it.