if they wished. The scheme appeared in Fine Gael's 2011 general election manifesto. As part of the coalition deal between Fine Gael and Labour following the election, they committed to "undertake a full review of the Hunt and OECD reports into third-level funding before the end of 2011". They said that their "goal is to introduce a funding system that will provide third-level institutions with reliable funding but does not impact access for students". In December 2011, in the run-up to Budget 2012, the Department of Education examined a number of models of funding for third-level education, including a return to fees, a student loan system (similar to the UK's or New Zealand's) and a graduate tax. See also Browne Review Hypothecated taxation Taxation in the United Kingdom UK labour law Notes References H Glennerster, S Merrett, G Wilson, A Graduate Tax Revisited, Higher Education Review, v35 n2 p25-40 Spr 2003 "What exactly did he mean...", Research Fortnight, 28 July 2010, p27 External links National Union of Students Blueprint Neil Shephard's "What is a graduate tax?" Higher education in the United Kingdom Education finance in the United Kingdom Taxation in the United Kingdom National Union of Students (United Kingdom) 2010 in the United Kingdom