Dáil Éireann Debate, Tuesday - 14 April 2026
3429. Deputy Peadar Tóibín asked the Minister for Further and Higher Education, Research, Innovation and Science the reason SUSI decides on the means test for self-employed families, that have depreciation, not the basis of the notice of assessment, (the basis of Revenue’s taxation of the family) but on the pre depreciation figure (details supplied). [23656/26]
Amharc ar fhreagra3431. Deputy Peadar Tóibín asked the Minister for Further and Higher Education, Research, Innovation and Science the reason farm assist is means tested for SUSI while the working family payment is not. [23659/26]
Amharc ar fhreagra3432. Deputy Peadar Tóibín asked the Minister for Further and Higher Education, Research, Innovation and Science the reason HAP and RAS is disregarded for the SUSI means test while mortgage repayments are not. [23660/26]
Amharc ar fhreagraI propose to take Questions Nos. 3429, 3431 and 3432 together.
The Student Grant Scheme, administered by SUSI (Student Universal Support Ireland), provides grant assistance to students attending an approved course in an approved institution who meet the prescribed conditions of funding, including those relating to nationality, residency, previous academic attainment and means.
Student grant applications are means tested on gross income from all sources earned inside and outside the State within a specified reference period. Therefore, all income is assessed from the same starting point, eliminating any distortion which might arise from different spending decisions if outgoings were also to be assessed. This means test is applied nationally to all applicants. In the case of both employed and self-employed applicants, gross income, before deduction of income tax or universal social charge, is assessed.
Certain specified social welfare and support payments are excluded. These include the Housing Assistance Payment and Rental Accommodation Scheme, which are both local authority supports for individuals and families at risk of homelessness.
Many long-term payments from the Department of Social Protection, such as Farm Assist, are not disregard. However, Schedule 3 of the 2026 Student Grant Scheme lists the Eligible Long-term payments for the highest rate of maintenance grant for the 2026/27 academic year, and this includes Farm Assist.
More widely in terms of rent and mortgages, as is the case in any statutory scheme, a core principle is that there is consistency of approach for applicants as part of the means assessment process. The terms and conditions of funding are applied impartially to all applicants, and this approach ensures fairness to all applying for a student grant. Under the terms of the Student Grant Scheme mortgage or rental payments are not considered as deductions when calculating reckonable income for any applicant.
On the issue of the calculation of depreciation in the context of the SUSI means test, Article 23(1) of the Student Grant Scheme 2026 sets out that certain deductions allowed by Revenue are not allowed for grant assessment purposes. These are known as add backs and include depreciation. These add backs are applied to all applicants who apply for a student grant.
It should be noted that any change or modification to the provisions which set out reckonable income, such as the disregard of any additional payments, or changes to how certain payments are treated under the scheme, would entail significant cost. The Deputy will appreciate the funding allocation for student supports is determined in the context of the estimates and budgetary process, having regard to overall resource constraints and multiple competing demands.
Budget 2026 provided significant improvements to existing supports under the Student Grant Scheme for the 2026/27 academic year. These enhancements include an increase in all non-adjacent maintenance rates and an increase of the SUSI threshold up to €120,000. I will continue to work to ensure that changes to the scheme benefit learners and their families in addressing costs of further and higher education.
