Vol. 527 No. 4
175 Mr. McGuinness asked the Minister for Education and Science if he will reconsider an application for a Higher Education Grant by a person (details supplied) in County Kilkenny based on her circumstances as outlined in correspondence and her financial situation; and the assistance which is now available to her. [28813/00]
The statutory framework for the maintenance grants scheme, as set out in the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, provides for means-tested higher education grants in order to assist students to attend full-time third level education. In order to qualify for grant assistance, a candidate must satisfy the relevant conditions of the scheme in regard to age, residency, means and nationality.
My Department understands that the student, to whom the Deputy refers, already holds a postgraduate qualification, a higher diploma in business studies, and is currently pursuing a second postgraduate qualification, a higher diploma in guidance counselling at University College Cork. Under the terms of the higher education grants scheme, she is not eligible for grant assistance in respect of the second postgraduate course.
However, section 21 of the Finance Act, 2000, provides for tax relief for postgraduate fees paid in publicly funded colleges here and in other EU member states, as well as in private colleges in the State. This relief, is available from the current tax year, applies at the standard rate of tax and is available to full-time and part-time post-graduate students. Further details and conditions in relation to this tax relief are available from local tax offices.
