The assessment of means under the third level student support schemes maintenance grants scheme is based on gross income with certain deductions for specified social welfare and health board payments. When assessing income from self-employment/farming the amount assessed is the adjusted profit/loss for income tax purposes from all self-employment activities, both Irish and foreign, whether or not they are exempted or relieved from Irish income tax. Capital allowances and other capital related costs, such as interest on borrowings used to purchase fixed assets, are not deductible from the adjusted profit in computing reckonable income for grant purposes. These means test arrangements, which have been in operation since 1983, are of general application. There are no plans to alter the method of computing reckonable income for the purposes of the student support schemes.