The higher education grants scheme operates under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992. An approved institution is defined to mean a university, university college or other institution of higher education in so far as it provides a course or courses which the Minister for Education and Science approves for the time being for the purposes of the Acts.
The annual higher education grants scheme which I approve sets out a list of approved institutions for the purposes of the scheme. The approved institutions mainly comprise the publicly funded third level institutions.
There are no plans to extend the scope of the student support schemes to private third level institutions. Any extension to the scope of the maintenance grants scheme, to include students attending private third level institutions, can be considered only in the light of available resources and in the context of competing demands within the education sector.
However, tax relief, at the standard rate of tax, is available on tuition fees paid to certain approved private third level institutions in respect of approved third level courses. Further details and conditions in relation to such tax relief are available from the Revenue Commissioners. Information is available from local tax offices or the central telephone information office at (01) 8736100 or Lo-Call 1890 60 50 90 or alternatively from Revenue's Internet site at www.revenue.ie