Paul Kehoe (Wexford, Fine Gael)
Link to this: Individually | In context

Question 456: To ask the Minister for Education and Science if there is assistance available to students wishing to study in the US for a master's degree; and if she will make a statement on the matter. [39094/05]

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

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.

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

However, section 473A of the Taxes Consolidation Act 1997 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 EU member states and in non-EU countries. Further details and application forms — IT 31 form — to claim tax relief on tuition fees are available from the Revenue Commissioners' offices.