Vol. 570 No. 2
313 Mr. Stanton asked the Minister for Education and Science if it is possible for students who have successfully completed courses of study at undergraduate and at masters level at third level, and who have not benefited from maintenance grant support to qualify for such support in relation to a higher diploma in education course, to be taken after the other courses being completed; and if he will make a statement on the matter. [18702/03]
Under the terms of the higher education maintenance grants scheme, administered by the local authorities under the aegis of my Department, a student is not eligible for grant assistance in respect of a second period of study at the same level, irrespective of whether a grant was paid previously. The schemes also provide that grants may not be paid to candidates who already hold a postgraduate qualification and are pursuing a second postgraduate qualification, with the exception of eligible candidates who already hold a postgraduate qualification and who wish to enter a further postgraduate course at a higher level, which represents progression from the level at which the first qualification was attained. In the case referred to by the Deputy, a higher diploma in education course does not, under the terms of the scheme, represent progression from a master's degree, and, accordingly, grant assistance is not available in its respect.
Section 21 of the Finance Act 2000 provided 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 applies at the standard rate of tax and is available to full time and part time postgraduate students.
Further details and conditions in relation to this tax relief are available from local tax offices.
