An Annual Student Contribution (ASC) is levied on all students attending Institutes of Technology (IoTs) and Technological Universities. The amount of ASC charged to apprentices is calculated on a pro rata basis of the time which they spend in the institution during the academic year. In cases where training is delivered in an Education and Training Board there is no contribution required from the apprentice. If the ASC was removed, with the apprentice paying examination fees only, then the cost to the State is estimated at an average €267 per apprentice per annum. Based on a current apprentice population of 23,639 registered apprentices, the estimated cost is €6.3m per annum.