Entitlement to a grant under the higher education grant scheme for the 1997-98 academic year is based on a candidate's reckonable income in the tax year ended 5 April 1997. In the case of the self-employed, the reckonable income is that based on their accounts for the year ending in the tax year ended 5 April 1997. Similarly, entitlement for a grant for the 1998-99 academic year is, in the case of the self-employed, based on their accounts for the year ending in the tax year ended 5 April 1998.
Accordingly, reductions in the income of the self-employed, including cereal farmers, are taken account for grant purposes, provided they are reflected in accounts which form the basis for reckonable income for the particular grant year.
I am fully aware of the difficulties which are currently facing the cereal farmers referred to by the Deputy and I understand from my colleague, the Minister for Agriculture and Food, that his Department is currently reviewing the situation in relation to compensation for these farmers.