I propose to take Questions Nos. 1222, 1223 and 1294 together.
Under the terms of my Department's third level maintenance grants schemes, grant assistance is available to eligible students attending approved third level courses in approved institutions. An approved course for the purpose of the schemes means a full-time undergraduate course of not less than two years duration and a full time postgraduate course of not less than one year duration pursued in an approved institution.
In order to qualify for grant assistance, a candidate must, of course, satisfy the prescribed conditions of the schemes including those relating to residence, means, nationality and previous academic attainment.
Students from this State who are attending undergraduate courses in Northern Ireland can apply for maintenance grants in respect of approved courses generally at Higher National Diploma level or higher, which are pursued in colleges approved for the purpose of my Department's Higher Education Grant Scheme and Vocational Education Committees' Scholarship Scheme.
Both of these schemes provide that where a candidate is not eligible for free tuition under the Free Fees Initiative and is pursuing an approved course at undergraduate level in an institution listed in the State, the Local Authority/VEC may award a full or part grant in respect of the candidate's lecture fee, subject to the terms of this Scheme.
There are no plans to extend the payment of tuition fees under the Student Support Schemes to undergraduate students attending approved courses outside the State.
It is understood however that students attending Higher Education Institutions in Northern Ireland and who are ordinarily resident in a Member State of the European Union will be eligible for a fee loan from the Northern Ireland 367Authorities up to the amount charged by the Higher Education Institution. Further clarification can be sought by the individual from Department of Employment and Learning in the Northern Ireland. Their e-mail address is studentfinance@delni.gov.uk.
An extension of the scope of the free fees initiative or the maintenance grant schemes could only be considered having regard to overall resource constraints and other competing demands in the education sector.
Section 473A Taxes Consolidation Act, 1997 also provides for tax relief on tuition fees, at the standard rate of tax in respect of approved courses at approved colleges of higher education including certain approved undergraduate and postgraduate courses in EU and non-EU member states.