I propose to take Questions Nos. 470 and 471 together.
Since the inception of the Higher Education Grants Scheme in 1968, students pursuing postgraduate courses at approved colleges in Northern Ireland can apply for grants in respect of their fees and maintenance under the higher education grants scheme.
In 1996-97, 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.
The courses must be followed in a university or third level institution, which is maintained or assisted by recurrent grants from public funds. The extension of the schemes at that time did not extend to courses at postgraduate level.
Any extension of the current arrangements, to provide for students pursuing postgraduate courses in the UK generally would have to be considered within the context of all other EU member states.
There are no plans at present to extend the current arrangements to provide for students pursuing postgraduate courses outside of Ireland. Such a proposal would have to be considered in light of existing resources and other competing demands in the education sector. However, 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 colleges outside of Ireland. This relief, which is available from the tax year onwards, applies at the standard rate of tax. Further details and conditions in relation to this tax relief are available from local tax offices.