The main support available to assist students with the cost of attending higher education is the Student Grant Scheme. Under the Scheme, grant assistance is awarded to eligible students attending an approved full-time course in an approved institution who meet the prescribed conditions of funding, including those relating to nationality, residency, previous academic attainment and means.
The decision on eligibility for a student grant is a matter, in the first instance, for the centralised student grant awarding authority SUSI (Student Universal Support Ireland) to determine.
Students attending approved undergraduate courses in the EU can apply for a maintenance grant provided they meet the terms and conditions of the Student Grant Scheme. In general, an approved undergraduate course in this context is defined as a full-time undergraduate course of not less than two years duration pursued in a university or third level institution, which is maintained or assisted by recurrent grants from public funds in another EU Member State.
Grant funding is only available to eligible students studying postgraduate courses in four approved institutions in Northern Ireland. This provision is consistent with the principles of the Good Friday agreement and is intended to promote greater tolerance and understanding between both jurisdictions. The Scheme also does not extend to PLC courses pursued outside of the State or postgraduate study pursued outside of Ireland.
Also, Student grant legislation was amended in 2020 to retain the status quo, thus allowing funding for eligible students attending an approved undergraduate course in the UK to continue post Brexit.
The student grant scheme does not extend to the payment of tuition fees to institutions outside the State.
Students seeking to pursue their studies in the UK are advised to contact the Student Finance agency in each of the Devolved Administration in the UK, as each jurisdiction may have variations in eligibility criteria. Students may also wish to contact the relevant Higher Education Institution in the UK for advice on the type and range of supports that may be available in any specific college.
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 a student's local Tax office or from the Revenue Commissioners website www.revenue.ie
