I propose to take Questions Nos. 179 and 187 together.
At present, dance is a component of the physical education programme at primary and post-primary level here and is taught as an element of the physical education programme. In the leaving certificate applied programme, dance is a separate element and is formally examined. A number of schools also offer a post leaving certificate course in dance and students can study it up to Further Education and Training Awards Council level two.
At third level dance is an element of the undergraduate physical education course at the University of Limerick and further postgraduate opportunities are provided for students who wish to pursue study in the area of dance.
My Department has no function in the recognition or approval of colleges based outside the State. In relation to support available for students studying abroad, in 1996 my Department's student maintenance grant schemes were extended to provide maintenance grants to undergraduate students pursuing approved third level courses in other EU member states. In general, the approved courses in other EU member states are full-time undergraduate courses 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. Apart from the existing provisions in the maintenance grant schemes, there are no plans to introduce special grants or bursaries for Irish students wishing to study abroad.
There is provision for tax relief on tuition fees, at the standard rate in respect of approved courses at approved colleges of higher education including approved undergraduate and postgraduate courses in other EU member states. Further details and conditions in relation to this relief are available from the Revenue Commissioners.