With the State unwilling to draw any distinction between the earned and disposable incomes of hundreds of thousands of households, the cost of paying for text books, uniforms and the ever-increasing range of costs associated with Ireland's 'free' education system, is adding to the burden on parents and guardians already struggling with mortgages, car loans, a plethora of Government levies and the basic day-to-day cost of putting food on the table.

When money wasn't an object, we called them the 'coping classes'. But as the relentless grind of the recession continues, middle Ireland's ability to cope would appear to be fading fast.

Not that the Government has any intention of giving the people who pay the most in income tax a break when it matters most.

According to the qualifying criteria for its Back to School Clothing and Footwear Scheme, for instance, a lone parent with one child cannot earn more than €410 a week, while a couple with one child is limited to a joint weekly income of €563.

All of which means that these taxpayers have to dip into their hard-earned savings or go looking for a loan.

A spokeswoman for the Irish League of Credit Unions (ILCU) confirmed to the Sunday Independent that there had been an increase in loan enquiries for back to school purposes this year. The spokeswoman added that many families were now also dipping into their credit union savings to fund what she described as the "very significant, upfront costs of sending children back to school".

Even in non fee paying schools, the cost of getting an education is on the increase.

Indeed, even a cursory examination of the range of items needed for the kit-out of the average school pupil results in a bill of anything between €400 and €1,000 depending on the requirements of individual schools for the wearing of school uniforms, the need for the €300 school transport scheme and the imposition of so-called 'voluntary' contributions now demanded to help cover the cost of their operations.

In terms of the textbooks required for a second-year pupil studying eight subjects in Dublin's Blackrock College, for example, a quick tally delivers a cost of €437.

Conducting a similar exercise for a third class pupil at St Gerard's junior school in Bray, Co Wicklow, throws up a €217 bill for the 26 books required.

While the number of books needed for students can vary significantly from school to school and from year to year, parents across the country are being hit for bills running into hundreds of euro for each child as the new term begins.

And the financial burden is increased by educational publishers frequently updating the content of the textbooks being used -- a practice that effectively forces parents to buy new rather than second-hand editions.

The Teachers' Union of Ireland (TUI) called last Thursday for educational publishers to review their sales strategies in recognition of what it described as the "pressures facing parents in the face of rising unemployment and lower wages".

TUI president Bernie Ruane called on the Department of Education & Skills to introduce strict new protocols for publishers.

"Parents should be clear on what is happening -- some publishers have adopted a stance that makes it almost impossible for teachers to stay with a particular edition of a textbook for any longer than one cycle. This practice should be challenged by the Department of Education & Skills by way of introducing protocols around publishing practices. We know that education is far from free in Ireland but the business community has a responsibility to keep costs down. Needless to say, this impacts worse on the unemployed and people with large families," Ms Ruane said.

When asked by the Sunday Independent if the Tanaiste and Minister for Education Mary Coughlan had

any intention of challenging educational publishers in this regard, a spokeswoman for the Minister said such an intervention would be inappropriate, given that these were private businesses.

Asked if the Department of Education had any protocols in place for schools to minimise the frequency with which textbooks were changed, the spokeswoman said that such decisions were taken at "local school level".

The spokeswoman stressed, however, that the Education Minister had already advised school authorities that textbooks should only be changed where absolutely necessary in an effort to minimise costs for parents. The minister had also "consistently urged" schools to introduce book rental schemes to keep costs down, the spokeswoman said.

The high -- and in certain cases, prohibitive -- cost of textbooks is being compounded for many parents by the requirement of individual schools for uniforms.

But while many parents believe that the country's specialist school uniform suppliers take advantage of a captive market -- and set their prices accordingly -- those directly involved in the trade insist that this is not the case.

Manager of Dun Laoghaire-based school uniform supplier, Uniformity, Paul Flood, told the Sunday Independent that the items he and other retailers supply are sold at prices that are agreed with the boards of management of the schools for whom they hold the franchise.

"We are asked to supply these uniforms by the parents' association of the school at prices that have been passed by the board of management. We have always been very conscious of parents' spending ability. We offer specials and discounts throughout the year. This year, there have been reductions in prices of 20 per cent," Mr Flood said.

The growing list of items now considered an integral part of the school uniform has turned its purchase into a particularly expensive exercise.

Where a crested sweater and school tie priced at an average of €40 and €15 respectively may once have represented the totality of the typical school uniform, an increasing number of schools now insist on the wearing of official school sportswear.

In most cases, these second uniforms are broken down into compulsory and optional items with a school jersey (average price of €40) deemed essential, while the purchase of school shorts, tracksuits and kit bags are left to the parents' discretion and ability to pay or withstand the pleadings of children eager to impress -- or at least fit in with -- their peers.

In schools where uniforms are required, parents can expect to pay sums ranging anywhere between €150 and €250 to fit out their children for the school year, depending on the number of items considered compulsory.

Once again, Ms Coughlan has refused to intervene in an effort to bring costs down for parents.

The National Consumer Agency, for its part, has called on schools across the country to be "sensitive" to the financial pressures which parents are under.

In a statement on the issue, NCA chief executive Ann Fitzgerald said: "We would urge all school managements to be sensitive to the monetary pressures which prescriptive requirements in relation to school uniforms can place on parents and to minimise costs where possible."

The HSE has reported an increase of 10,000 in the number of claims submitted for the Back to School Clothing and Footwear Allowance this year compared to 2009. So far, some €60m of the €82m set aside for the scheme has been paid out to 109,500 households, with €5m paid in the past week alone.

HSE officials expect to assist 160,000 families and more than 310,000 children by the time the remainder of the money allocated for the allowance is paid out. Under the terms of the scheme, payments of €200 are given for children of primary school age while €305 is given for secondary school students.

But while the clothing allowance payments are to be welcomed, the relatively low income thresholds stipulated by the Department of Social Protection has effectively ruled out the prospect of middle and higher income parents hoping to qualify for what in many cases is much needed assistance from the State.

The credit union movement has been forced to fill the financial vacuum, it would appear.

Manager of Dundrum Credit Union Gerry McConville said: "We have seen a notable increase in the numbers of parents looking for a little extra help in meeting these upfront costs. Families just don't seem to have enough to stretch to cover these additional costs -- with the economy as it is, finding the means to cover the regular household bills is tough enough.

And where before, they might have had a little left over at the end of each week or month to set aside for times like this, the money just isn't there any more."

Conscious of the pressures being faced by parents, a number of credit unions are offering dedicated rates specifically tailored for back-to-school loans.

St Dominic's Credit Union in Waterford, for instance, is offering a back-to-school loan rate of 6 per cent (6.2 per cent APR). Under the terms of these loans, the maximum amount borrowable is €750 and the loan must be repaid within one year.

Pat Murphy, spokesman for St Dominic's Credit Union, said: "Our back-to-school loan has proved particularly popular this year given the current economic situation."