Dáil Éireann Debate, Tuesday - 6 December 2005
414 Dr. Cowley asked the Minister for Education and Science the reason a person (details supplied) in County Mayo will not qualify for grant assistance from Mayo County Council to study for a PhD at Swansea University in Wales but could avail of a grant if they were studying the same course in Queen’s University, Belfast, Northern Ireland; her views on whether there is an anomaly here; and if she will make a statement on the matter. [37589/05]
Amharc ar fhreagraMy Department's third level student maintenance grant schemes were extended to provide maintenance grants for eligible students pursuing approved full-time undergraduate courses of at least two years duration, pursued in a university or a third level institution which is maintained or assisted by recurrent grants from public funds in other EU member states with effect from the 1996-97 academic year. The extension of the schemes at that time did not include courses at postgraduate level and, accordingly, there is no grant aid available under the schemes for students pursuing postgraduate studies outside of the island of Ireland.
Any extension of the current arrangements to provide for students pursuing postgraduate courses outside of the island of Ireland could only be considered in the light of available resources and other competing demands within the education sector. There are no plans to expand the provisions in the grant schemes in relation to study abroad.
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 2000-01 onwards, applies at the standard rate of tax. Further details and conditions relating to this tax relief are available from local tax offices.
