Dáil Éireann Debate, Tuesday - 14 February 2023
448. Deputy Patrick Costello asked the Minister for Further and Higher Education, Research, Innovation and Science further to Parliamentary Question No. 84 of 1 February 2023, if he will undertake to provide rental supports for PHD students who are excluded from tax credit scheme (details supplied). [6482/23]
Amharc ar fhreagraI should begin by stating that the issue of those who qualify for the tax credit scheme is one for my colleague in the Department of Finance, while general housing policy is a matter for my colleague the Minister for Housing, Local Government and Heritage.
As part of Budget 2023, my colleague the Minister for Finance has introduced a new Rent Tax Credit for people who pay for private rented accommodation. I understand that the Department of Finance are continuing to consider issues in relation to application of this tax credit. This is an area of significant complexity and careful consideration is required. I will continue to engage with the Minister for Finance and Government in supporting students with the cost of attending higher education.
On the issue of PhD supports in general, my Department has begun a national review of State supports for PhD researchers.
In this regard, I was pleased to appoint Dr Andrea Johnson and David Cagney as Co-Chairs for the review.
The scope of the review includes:
- Current PhD researcher supports including financial supports (stipends, SUSI supports and others);
- The adequacy, consistency and equity of current arrangements across research funders and higher education institutions, including equity and welfare considerations;
- The status of PhD researchers (student, employee) including a review of international comparators and models;
- Impact on the funding of research programmes of any adjustments to current supports;
- Graduate outcomes for PhD graduates including return on investment/benefits to the researcher;
- Visa requirements and duration for non-EU students.
The Review, informed by a robust evidence base, will be completed in early 2023. The review will look at issues of adequacy, taking account of costs and other issues, such as the exemption of the PhD stipend from income tax.
It is anticipated that key stakeholders will be consulted as part of the review including, importantly, those representing PhD research students.
