Third-level feesSome 11,000 third-level students are expected to benefit from yesterday's announcement that the threshold for tax relief on tuition fees will be raised to €5,000 from next year.

The new threshold, up from €3,175, will apply primarily to postgraduate students, full and part-time undergraduate students, and those attending most third-level colleges within the EU and elsewhere.

Other students who can avail of the increased tax relief include individuals repeating a year, those undertaking more than one course, and those already holding a third-level qualification. The Union of Students of Ireland (USI), yesterday welcomed the move but warned that it would affect relatively small numbers of students, as the vast majority already avail of free fees.

USI president Mr Ben Archibald said it was "not a bad thing," to see an increase in the tax threshold for students who had to pay tuition fees. "It will encourage more people to consider education," he said. "But it was generally not a good Budget for us.

"While the measures for people with disabilities are a step in the right direction, there is a suggestion that the Government is merely treading water."

However, he said USI particularly welcomed increases in tax relief for people in rented accommodation.