Under the terms of my Department's student grant and free fees schemes, students who are entering approved courses for the first time are eligible for grants and free tuition fees where they satisfy the prescribed conditions of the individual schemes, including those relating to progression.
In general, students who previously pursued a course of study are not eligible for grant assistance or free tuition fees in respect of a second period of study at the same level, irrespective of whether or not a grant or tuition fees were paid previously. Subject to the conditions of the individual schemes, free tuition and grants are available where students are progressing to a course at a higher level.
The main objective of this policy is to assist as many students as possible in obtaining one undergraduate degree and in progressing, where appropriate, to a postgraduate course of study.
Given the level of demand on the student grant schemes budget from first time students and students that are progressing with their studies to a higher level, there are no plans at present to change the terms and conditions of the schemes.
However, State support is available for students pursing a second course at the same level. In this regard, Section 473A of the 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 EU Member State. This relief also extends to approved post-graduate courses in non- EU member states. Further details and conditions in relation to this tax relief are available from the Revenue Commissioners.