Vol. 521 No. 4
335 Ms Cooper-Flynn asked the Minister for Education and Science if a person (details supplied) in County Mayo will receive grant assistance to do a PhD in Trinity College in view of the fact that she is a mature student and has not received any grant assistance to carry out any of her studies. [17603/00]
The terms of the higher education grants scheme preclude the payment of a grant to candidates who already hold a post-graduate qualification and are pursuing a second post-graduate qualification. An exception is made only in the case of candidates who, on completion of a one year post-graduate course which has not led to the conferral of a qualification, are admitted to the second year of a post-graduate course.
It would appear that the person in question already holds a post-graduate qualification. She is, therefore, ineligible to receive funding under the student support schemes in respect of the second post-graduate qualification which she is now pursuing.
However, Section 21 of the Finance Act 2000 provides for the introduction of tax relief for post-graduate fees paid in publicly funded colleges here and in other EU member states as well as in private colleges in the State. This new relief, which is available for the tax year 2000-01 onwards, will apply at the standard rate of tax. It will be available to full-time and part-time post-graduate students and includes distance education courses offered here by publicly funded colleges in other EU member states. Further details and conditions in relation to this tax relief are available from local tax offices.
