Arthur Morgan (Louth, Sinn Fein)
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Question 366: To ask the Minister for Education and Science the financial assistance which is available towards fees and maintenance to enable a person complete their studies (details supplied). [17244/05]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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The third level student support schemes were extended to provide maintenance grants to 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 Ireland. Any extension of the current arrangements to provide for students pursuing postgraduate courses outside 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 for 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 for this tax relief are available from local tax offices.