The decision on eligibility for new student grant applications from the 2012/13 academic year is a matter for the new centralised grant awarding authority, SUSI (Student Universal Support Ireland). The basis on which the income of self employed persons is determined has not changed with the introduction of the new centralised grant awarding authority. In the case where an accounting year end differs from the tax year, the income shown in the business accounts for a year which ends between 1 January 2011 and 31 December 2011 is acceptable for the purposes of the Student Grant Scheme. This is the basis on which income was determined in previous years and is the same as used by the Revenue Commissioners to compute income for the tax year.