KEY POINTS
- Cost elements of the Government grant system.
- Governmental attempts to reduce the cost of graduate grants.
- The effect of income increases.
- Are low-cost loans cost effective?
- Some inequities of means testing.
Top-up fees student loans maintenance grants bursaries.
Those of you with children at or aiming to go into higher education or university will no doubt already be familiar with such terms but when dealing with the tax affairs of yourself – or perhaps more importantly your clients – it could be worthwhile reviewing the relationship between such items and income tax liabilities.
This is because these can have quite unexpected effects creating high marginal rates of deduction.
For those without children it should be pointed out that universities and...
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