Gay Mitchell
Ceist:509 Mr. G. Mitchell asked the Minister for Education and Science if she will provide assistance and advice to a person (details supplied) in Dublin 12 who cannot afford to pay course fees. [29333/04]
Amharc ar fhreagraWednesday, 17 November 2004
Ceisteanna (468)
Freagraí scríofa
Under the terms of the higher education grants scheme administered by the local authorities under the aegis of my Department, the position is that, generally speaking, students who are entering approved courses for the first time are eligible for grants where they satisfy the relevant conditions as to residence, means, nationality and previous academic attainment.
A candidate's reckonable income for the purposes of the means test is his or her gross income from all sources and the gross income of his or her parents or guardians, where applicable, with certain specified social welfare and health board payments being exempt. Grant assistance may not be awarded in any case where the reckonable income exceeds the prescribed income limits for the award of a grant.
I understand that the candidate in question was refused a higher education grant on the basis that reckonable income exceeded the prescribed income limits for the award of a maintenance and fees grant. I regret that it is not possible to allow grant aid where reckonable income exceeds the prescribed limits, irrespective of the particular circumstances.
I advise the Deputy that section 473A of the Taxes Consolidation Act 1997 provides tax relief, at the standard rate of tax, for tuition fees paid in respect of approved courses at approved colleges of higher education, including certain approved undergraduate and postgraduate courses in EU member states and in non-EU countries. The application form — IT31 form — to claim tax relief on tuition fees is available from the Revenue Commissioners. Further information is available form the student's local tax office.