There is a body of research which highlights the importance of students studying mathematics at an advanced level, hence policy-makers worldwide look for ways to increase the uptake of advanced mathematics. In Ireland, the Government announced the introduction of a Bonus Points Initiative which came into effect in 2012, in an attempt to increase the number of Senior Cycle students opting to study higher-level mathematics and to improve Irish students' mathematical capabilities. Despite a rise in the number of students studying higher-level mathematics, very little research has been conducted to determine if it was the Bonus Points initiative, a reformed mathematics curriculum, or other factors that led to the surge in uptake. To address this gap in the research, this study investigates Irish students' reasons for participating in higher-level mathematics and seeks to determine if such reasons differ across gender, school type, or prior attainment levels. The findings suggest that the points system used by Ireland's Central Applications Office for entry to post-secondary education (CAO, n.d.), in particular the provision of Bonus Points for higher-level mathematics in Ireland, is the main driving factor behind students' participation in higher-level mathematics, with parents also being influential in decision-making. Significant differences in the reasons offered by males and females were found, while prior attainment seemed to have the biggest influence on students' reasoning regardless of gender.