Enda Kenny (Mayo, Fine Gael)
Link to this: Individually | In context

Question 218: To ask the Minister for Education and Science the grants available to mature students studying part-time; if tax relief is available to part-time mature students; and if she will make a statement on the matter. [32195/06]

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

Under the terms of my Department's Third Level Maintenance Grant Schemes, which are administered on behalf of the Department by the Local Authorities and the Vocational Education Committees, the position is that generally speaking, students who are entering approved courses for the first time are eligible for grants where they satisfy the relevant conditions as to residence, age, means, nationality and previous academic attainment. An approved course for the purpose of the Schemes means a full-time undergraduate course of not less than two years duration and full time postgraduate course of not less that one year's duration pursued in an approved institution.

Under the terms of the Department's maintenance grants schemes, and in accordance with the Local Authorities (Higher Education Grants) Act 1992, a mature student is defined as a candidate who is at least 23 years of age on the 1st January of the year of entry or re-entry to an approved course.

Mature students are categorised as either independent mature students or mature students dependent on parents or guardians. An independent mature student is defined as meaning a mature student who was not ordinarily resident at home with his/her parents or guardians from the October preceding their entry to an approved course. Independent mature students are assessed without reference to either their parents' or guardians' income or address.

Part-time courses are not approved courses under the terms of the Maintenance Grant Schemes. Any extension of the student support schemes to part-time studies would have significant cost implications. I have no plans at present to extend the grant schemes to include part-time students.

Under my Department's Free Fees Initiative the Exchequer meets the tuition fees of eligible students who are attending approved full-time undergraduate third-level courses in the State. I have no plans at present to extend these schemes to include part-time students.

I wish to advise the Deputy of the provisions under Section 473A, Taxes Consolidation Act, 1997. This provides tax relief for eligible persons, 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 E.U. Member States and postgraduate courses in non EU countries.

Tax relief for courses of at least two years' duration at undergraduate level extends to approved full/part-time courses in both private and publicly funded third level colleges in the State and any other EU Member State and approved full/part-time courses operated by Colleges in any EU Member State providing distance education in the State.

In 2001, Section 29 of the 2001 Finance Act amended the Taxes Consolidation Act, 1997 to provide for:

(a) The amalgamation of the then existing four tax reliefs for third level education fees

(b) The section also extended the relief by removing the restrictions

For repeat years

On individuals undertaking more than one course,

On individuals already holding a third level qualification and

The exclusion of certain courses in medicine, dentistry, veterinary medicine and teacher training

(c) The relief is also extended to postgraduate fees paid for third level education in private and publicly funded third level colleges in non-EU countries.

(d) Tax relief for undergraduate fees is also now available in EU countries for duly accredited private third level colleges.

Tax Relief on tuition fees is claimed directly from the Tax Office using an I.T. 31 Form. Details of approved colleges and courses are also available on Revenue's Internet site at www.revenue.ie.