The student support schemes were extended to provide maintenance grants to eligible students pursuing certain full-time undergraduate courses of at least two years' duration in another EU member state as and from the 1996-97 academic year. The extension of the schemes at that time did not include courses at postgraduate level and, accordingly, there is no grant aid available from my Department for students pursuing postgraduate studies outside Ireland, irrespective of whether a particular course is available in Ireland.
There are no plans at present to extend the current arrangements to provide for students pursuing postgraduate courses outside Ireland. However, the Deputy may be aware that section 21 of the Finance Act, 2000, as amended by section 29 of the Finance Act, 2001, provides for the introduction of tax relief for post-graduate tuition fees paid in colleges outside of Ireland. This relief, which is available from the tax year 2000-01 onwards, will apply at the standard rate of tax. Further details and conditions in relation to this tax relief are available from local tax offices.