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Dáil Éireann díospóireacht -
Wednesday, 6 Oct 1993

Vol. 434 No. 2

Written Answers. - ESF Grants.

Austin Deasy

Ceist:

92 Mr. Deasy asked the Minister for Education if travelling expenses for a revenue collector employed by a local authority are admissable as income for the purposes of obtaining an ESF grant.

Where an employee is in receipt of an expense allowance from his employer this allowance is deemed reckonable income for the purpose of the third level student support schemes, including the scheme for ESF-aided courses. This applies in the area of revenue collectors. The procedure followed is the same as for income tax purposes — the expense allowance is included in income, and a deduction is allowed for the amount of expenses incurred, as agreed with the employee's inspector of taxes.

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