I propose to take questions 215 and 228 together.
Under the terms of the student grant scheme, my Department provides maintenance grants to undergraduate students pursuing approved third level courses in the State or in other E.U. Member States. Applicants are required to meet the prescribed conditions of funding including those which relate to nationality, residency, approved course, previous academic attainment and means.
Students who are attending undergraduate courses in an EU Member State can apply for a maintenance grant in respect of an approved course which is being pursued in an approved institution. The student grant scheme does not extend to postgraduate courses pursued outside of Ireland.
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 on www.revenue.ie.