One of the conditions of my Department's Free Fees Initiative is that students who have previously pursued but not completed a course which has not attracted any exchequer funding may be deemed eligible for free fees subject to compliance with the other conditions of the Free Fees Initiative.
In addition my Department funds four maintenance grant schemes for third level and further education students which are administered by the Local Authorities and the Vocational Education Committees. The Higher Education Grant Scheme operates under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992. Generally speaking, students who are entering approved courses for the first time are eligible for maintenance grants where they satisfy the relevant conditions as to age, residence, means and nationality.
The decision on eligibility for third level or further education grants is a matter for the relevant local authority or VEC. These bodies do not refer individual applications to my Department except, in exceptional cases, where, for example, advice or instruction regarding a particular clause in the relevant scheme is desired. The decision on eligibility for third level and further education grants is a matter for the relevant Local Authority or VEC.
These bodies do not refer individual applications to my Department except, in exceptional cases, where for example, advice or instruction regarding a particular clause in the relevant scheme is desired.
Under the prescribed terms and conditions of my Department's student maintenance grant schemes, grant assistance may not generally be awarded in respect of a repeat period of study at the same level, irrespective of whether or not funding was previously awarded. However, the awarding body may waive this provision in exceptional circumstances such as cases of certified serious illness. It should be emphasised, however, that this discretion would generally only be exercised where a candidate is repeating a period of study on the same course.
However, Section 473A, 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 E.U. Member States and in non EU countries.
The application form (I.T. 31 Form) to claim tax relief on tuition fees is available from the Revenue Commissioners. Further information is available from ones Local Tax Office or alternatively from Revenue's Internet site at www.revenue.ie.
Any general extension to the scope of the grants scheme can be considered only in the light of available resources and in the context of competing demands and priorities within the education sector. There are no plans at present to extend the scope of the student support schemes to students who have previously pursued a course but not completed it.
