As the Deputy will be aware, the Graduate Entry Medicine (GEM) programme provides undergraduate medical education of four years duration to individuals who have previously completed an alternative undergraduate degree. It has been developed to produce medical graduates with the ability to successfully undertake an internship and thereafter to gain full registration with the Medical Council. The programme is supported by a combination of student fees, State funding and other income.
I previously considered the proposal for the introduction of a tax relief for GEM loans in the context of Budget 2015. At the time, however, I decided that the tax system is not the appropriate way to address the affordability of the GEM programme. The affordability and funding of undergraduate medical education is in the first instance a matter for the Department of Education and Skills, having due regard to the needs and requirements of the health system for medical practitioners.
At the time my officials raised several issues concerning this suggestion. These include the fact that students that are undertaking GEM courses of study will already have benefitted from State support for their primary undergraduate degree and that the proposal could also be seen to discriminate against students pursuing other further academic studies who would inevitably seek a similar tax relief for loan repayments. In addition, any proposed tax relief for GEM programme loans would also need to be extended to similar GEM programmes in all EU Member States.
I would point out that a scheme of tax relief already exists for qualifying 'tuition' fees paid by an individual for a third level education course, including postgraduate courses, up to a cap of €7,000 per annum. The GEM programme is an approved course for the purpose of this tax relief, and therefore students on this programme can already avail of this general relief.