Under the terms of my Department's Higher Education Grants Scheme, maintenance grants are not payable to candidates who already hold an undergraduate degree and are pursuing a second undergraduate degree. Similarly tuition fees, under the Free Fees Initiative, are not payable in respect of a second period of college attendance on a course at the same level. These restrictions apply to every student who already holds a qualification at the same level, irrespective of where that qualification was obtained or whether or not funding was previously awarded. Clause 7.6 of the Higher Education Grant Scheme refers in this regard.
Section 473A, Taxes Consolidation Act, 1997 provides for tax relief, at the standard rate of tax, for tuition fees paid in respect of approved full/part-time courses in both private and publicly funded third level Colleges and Universities in the State and any other E.U. Member State. Further details and conditions in relation to this tax relief are available from the local Revenue Commissioners Office.