Grant support is not available to students pursuing post-graduate courses outside of the island of Ireland. However, Section 473A, Taxes Consolidation Act, 1997, as amended by Section 11 of the Finance Act 2011, provides for 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. Further details and conditions in relation to this tax relief are available from the Revenue Commissioners.