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. The objective of this policy is to help as many students as possible to obtain one qualification at each level of study. Given the level of demand on the student grant 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 arrangements currently in place. However, tax relief at the standard rate of tax may be claimed in respect of tuition fees paid for approved courses at approved colleges of higher education including approved undergraduate and postgraduate courses in EU Member States and in non-EU countries. Further information on this tax relief is available from the Revenue Commissioners. Targeted initiatives such as the ICT Skills Conversion programmes and Springboard provide fully-funded higher education places for unemployed people. Under these initiatives, eligible participants have the opportunity to upskill or to re-skill at the same level of qualification they already hold into areas where there are identified employment opportunities. While participation on a Springboard or ICT Conversion course does not create any entitlement to receive an income support payment from the Department of Social Protection, participants who are in receipt of such payments may be able to retain them subject to continuing to meet the eligibility conditions. On 21 May an additional 6,000 new places were launched under Springboard 2012. Full details on these courses are available on the website www.springboardcourses.ie. Participants can also apply for courses online at this website.