Michael Ring (Mayo, Fine Gael)
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Question 424: To ask the Minister for Education and Science if a person (details supplied) in County Mayo will be approved grant assistance following their direct appeal. [37741/05]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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Under the terms of the third level student support schemes, clause 7.6 of the higher education grants scheme, maintenance grants are not payable to candidates who already hold an undergraduate degree and are pursuing a second undergraduate degree. Similarly, tuition fees are not payable in respect of a second period of college attendance at the same level.

The student referred to by the Deputy already holds an arts degree and is, therefore, ineligible for a higher education grant and is also unable to benefit under the free fees initiative in respect of any further studies at undergraduate level. As the rules governing the schemes are of general application, exceptions cannot be made in individual instances.

Tax relief, is however, available in respect of undergraduate fees paid in publicly funded colleges here and in other EU member states, as well as in private colleges in the State. This relief applies at the standard rate of tax and is available to full-time students and part-time postgraduate students. Further details and conditions in relation to this tax relief are available from local tax offices.