Fergus O'Dowd (Louth, Fine Gael)
Link to this: Individually | In context

Question 363: To ask the Minister for Education and Science the financial support available to assist a person (details supplied) in County Louth; and if she will make a statement on the matter. [33380/05]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
Link to this: Individually | In context

I understand that the person referred to by the Deputy is due to commence a postgraduate course of study in the United Kingdom in January 2006.

The third level student support schemes, administered by the local authorities and vocational education committees, on behalf of my Department do not extend to postgraduate study outside the island of Ireland.

Any extension of the current arrangements to provide for students pursuing postgraduate courses outside the island of Ireland could only be considered in the light of available resources and other competing demands within the education sector.

However, section 473A of the 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 EU member states and in non-EU countries. Further details and application forms — the IT 31 form — to claim tax relief on tuition fees are available from the Revenue Commissioners.