Vol. 571 No. 3
36 Mr. Costello asked the Minister for Education and Science if he has plans to provide financial assistance for Irish students given the opportunity to study the performing arts in the United Kingdom in view of the considerable costs involved and the limited options for similar studies here. [21521/03]
Maintenance grants are available to undergraduate students pursuing approved third level courses in another EU member state, including the UK. Grant aid at postgraduate level is only available to students pursuing approved courses in the Republic and Northern Ireland.
In general, the approved undergraduate courses in other EU member states are full-time undergraduate courses of not less than two years duration pursued in a university or third level institution, which is maintained or assisted by recurrent grants from public funds. There are no plans at present to expand the schemes to include courses in private colleges in other EU member states.
Tax relief, at the standard rate of tax, is available on third level tuition fees paid in respect of approved courses at approved colleges of higher education, including certain approved undergraduate and postgraduate courses in EU member states and in non-EU countries. Further details and conditions in relation to this tax relief are available from the Revenue Commissioners.
