I wish to put the de Buitléir report in context. It was commissioned to advise me on funding the third level sector as I shared with other Deputies some sense of scepticism as to whether the large sums of money involved were being administered in a fair and transparent way. There were many recommendations in that report and on more than one occasion in this House I detailed recommendations which we have taken on board. Since the report became available to me, the abolition of third level fees was introduced as a Government decision.
The abolition of income tax covenant relief was very important in terms of funding undergraduate tuition fees because it was through that relief that the vast bulk of people, particularly in the higher tax bracket, were funding their children through university. It became very evident, given the expansion of that tax relief, that by abolishing it one could level the playing pitch for all undergraduate students and allow all access to our universities and third level institutions.
With regard to night and part-time students, I am already on record as saying that I have no difficulty with their case but it is a matter of priority and funding. I met a delegation from the night students' campaign and I saw the recent surveys by USI. I hope to be in a position, as Minister, to open the doors of all our educational institutions from early start to post graduate level. However, I am sure that the Deputy, particularly given the party of which she is a member, will appreciate that there are priorities which must be dealt with in a proper manner, given the State's resources. Many night and part-time students are funded by their employers, although others are not. It is a slightly different challenge but I do not have a philosophical objection to it. It is a matter of priorities and one which will be dealt with by Ministers for Education as sufficient resources become available.