The student referred to by the Deputy recently had their appeal considered by the independent Student Grants Appeals Board.
In order to be considered for a grant a student is required, under Section 8(1)(b) of the Student Support Act 2011, to be in attendance on a full-time basis. The course referred to by the Deputy does not require a student to devote their whole working time to their academic studies and, therefore, does not meet the requirements of an approved course as provided for in the Act.
Higher education institutions are autonomous bodies and the criteria governing the level of tuition fees to be charged, in cases where undergraduate students do not qualify for free fees and in the case of part-time study, are determined by the institutions and accordingly I have no role in the matter.
The Finance Act provides for the introduction of tax relief for undergraduate and postgraduate fees paid in publicly funded colleges here and in other EU Member States as well as in private colleges in this State. This relief, which applies at the standard rate of tax, is available to full time and part time students and includes distance education courses offered by publicly funded colleges in other EU Member States. Further details on claiming this relief are available from local tax offices or on Revenue's internet site at www.revenue.ie.