Clause 2 (c) (ii) of the higher education grants scheme provides that in:
making a declaration of reckonable income, the candidate or the candidate's parents or guardians shall submit to the local authority such information, together with authorities and documentation and make such declaration as may be required by it to determine the amount of reckonable income and the number of dependent children.
The administration of the scheme is statutorily entrusted to local authorities and it is a matter for local authorities to determine what documentation they require to satisfy themselves about candidates' means. Local authorities are not obliged to accept assessments by the Revenue Commissioners as the sole criterion for determining eligibility for higher education grants.