Dáil Éireann debate -
Thursday, 19 Nov 1998

Vol. 497 No. 1

Written Answers. - Student Support Schemes.

Noel Ahern

Question:

116 Mr. N. Ahern asked the Minister for Education and Science the reason undergraduates receive support grants for third level courses held abroad which are available here while postgraduates receive no assistance towards courses held abroad which are not available here; his views on the matter; and the measures, if any, he will take to remove the injustice and anomaly and allow fees and other expenses incurred abroad on educational courses to be offset against income tax paid here by students or their parents. [24260/98]

Minister for Education and Science (Mr. Martin)

In 1996, the student support schemes were extended to provide maintenance grants for students pursuing approved full-time undergraduate courses of not less than two years duration, in a university of third-level institution which is maintained or assisted by recurrent grants from public funds, in another EU member state. Students studying abroad do not receive any assistance towards their tuition fees under the schemes. Postgraduate studies abroad were not covered in this extension. I should point out to the Deputy that any extension of the student support schemes in relation to grants can only be considered in the light of available resources and in the context of competing demands within the education sector.

Section 15 of the Finance Act, 1996 (as amended by the Finance Act, 1997) provides for tax relief at the standard rate, for tuition fees paid in respect of approved part-time undergraduate courses which are of a minimum duration of two years. The tax relief provisions do not extend to postgraduate courses. Nor is tax relief available on fees paid for courses abroad.

The question of extending tax reliefs is a matter for the Minister for Finance.