The statutory framework for the maintenance grants scheme, as set out in the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, provides for means-tested higher education grants in order to assist students to attend full-time third level education. The third level student support schemes operated under the aegis of my Department do not extend to postgraduate study outside of Ireland. The student support schemes were extended to provide maintenance grants to eligible students pursuing certain full-time undergraduate courses of at least two years duration in another EU member state, with effect from the 1996-97 academic year. The extension of the schemes at that time did not include courses at postgraduate level.
There are no plans at present to extend the current arrangements to provide for students pursuing post-graduate courses outside Ireland. Any such extension could only be considered in the light of available resources and other competing demands within the education sector. However, section 21 of the Finance Act, 2000, provides for the introduction of tax relief for postgraduate fees paid in publicly funded colleges here and in other EU member states as well as in private colleges in this State. This relief, which applies at the standard rate of tax, is available to full time and part time postgraduate students and includes distance education courses offered by publicly funded colleges in other EU member states.
