Ned O'Keeffe
Ceist:194 Mr. N. O'Keeffe asked the Minister for Education and Science the financial assistance or support available to a person (details supplied) studying in Scotland. [24524/03]
Written Answers. - Student Support Schemes.
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 other EU member states with effect 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 of Ireland could only be considered in the light of available resources and other competing demands within the education sector.
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 publicly funded colleges outside Ireland. This relief, which is available from the tax year 2000-01 onwards, will apply 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 of this tax relief are available from local tax offices.