I understand the Deputy is referring to a cohabiting independent mature student and how they are assessed under the Student Grant Scheme. For student grants purposes, students are categorised according to their circumstances either as students dependent on parents or a legal guardian, or as independent mature students. A student may be assessed as an independent mature student if he or she has attained the age of 23 on the 1st of January of the year of first entry to an approved course or of re-entry following a break in studies of at least three years and is not ordinarily resident with his/her parents from the previous October. The reckonable income of an independent mature student is that of the candidate and of his or her spouse, civil partner or cohabitant where appropriate. The issue of tax credits afforded to couples who are not married is a matter for the Office of the Revenue Commissioners. I have no plans at present to change the eligibility arrangements in respect of independent mature students.