Under the terms of the free fees initiative my Department meets the tuition fees of eligible students. The free fees initiative provides that students who have pursued a course of third level study which has attracted Exchequer funding, free fees, maintenance, tax relief, subsidy towards course cost, who have not secured a terminal qualification, and who subsequently resume third level studies, are not eligible for free fees for the equivalent period of time spent on the first course of study.
I understand the student in question pursued a course in the Dublin Business School in the 2003-04 academic year. He is now undertaking a degree course in the National University of Ireland, Maynooth. As the course which the student attended in the Dublin Business School is eligible for tax relief, he is not eligible for free tuition for the 2004-05 academic year.