Vol. 567 No. 1
257 Mr. Haughey asked the Minister for Education and Science if the higher education grant scheme or another scheme under the aegis of his Department can be utilised by an Irish national with an undergraduate degree and who now wishes to study for a two year M. Phil in Kings College, London; and if he will make a statement on the matter. [13775/03]
My Department's student support schemes were extended to provide maintenance grants to eligible students pursuing approved full-time undergraduate courses of at least two years duration in another EU member state as and from the 1996-97 academic year. The extension of the schemes at that time did not include courses at postgraduate level and, accordingly, there is no grant aid available under the schemes for students pursuing postgraduate studies outside Ireland.
Any extension of the current arrangements to provide for students pursuing postgraduate courses outside Ireland could only be considered in the light of available resources and other competing demands within the education section.
However, the Deputy may be aware that section 21 of the Finance Act 2000, as amended by section 29 of the Finance Act 2001, provides for the introduction of tax relief for postgraduate tuition fees paid in third level colleges outside of Ireland. This relief, which is available from the tax year 2000-01 onwards, applies at the standard rate of tax. It is available to full-time and part-time postgraduate students and includes distance education courses offered here by publicly funded colleges in other EU member states. Further details and conditions in relation to this tax relief are available from local tax offices.
