Based on projected apprenticeship provision in higher education institutions, apprentices or their employers will make up to €6.6 million in Annual Student Contributions (ASC) in 2019. If the arrangement in place prior to Budget 2014 arrangement were to be reinstated, where the apprentices paid the proportion of the ASC deemed to relate to examination fees, the total cost to the State would be €4.8 million. Although there are no plans to abolish the Annual Student Contribution for apprentices, if such a measure was to be introduced it would likely be from 1 January in any given year so there is no difference between first year and full year costs.