Under the terms of the student grant scheme, grant assistance is awarded to students who meet the prescribed conditions of funding including those relating to nationality, residency, previous academic attainment and means. The decision on eligibility for new student grant applications for the 2014/15 academic year is a matter for the centralised grant awarding authority, SUSI (Student Universal Support Ireland).
The Deputy will appreciate that in the absence of all of the relevant details that would be contained in an individual's application form and supporting documentation, it would not be possible for me to say whether or not a student should qualify for a grant - this is a matter for SUSI to determine. However I would point out that under the scheme, students who have previously attended, but not completed a course of study are required to complete an equivalent period of study on an approved course before being eligible to be considered for a grant.
Details in relation to tax relief in respect of any tuition fees payable are available from the Revenue Commissioners.