To satisfy the terms and conditions of the student grant scheme in relation to progression, a student must be moving from year to year within a course having successfully completed the previous year or be transferring from one course to another where the award for the subsequent course is of a higher level than the previous course. Having previously attended, but not completed, any postgraduate course or equivalent, an applicant will be required to complete an equivalent period of study on an approved postgraduate course before being eligible to be considered for a grant. The objective of this policy is to help as many students as possible in obtaining one qualification at each level of study thereby increasing their employment prospects. Details in relation to tax relief in respect of any tuition fees payable are available from the Revenue Commissioners.