Pat Carey (Dublin North West, Fianna Fail)
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Question 636: To ask the Minister for Education and Science the assistance available from her Department for a person (details supplied) in Dublin 9 who is pursuing a post graduate course, on a part time basis, and who has been advised that they will not qualify for the back to education allowance; and if she will make a statement on the matter. [34519/06]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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The statutory framework for the maintenance grants scheme, as set out in the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, provides for means-tested higher education grants in order to assist students to attend full-time third level education.

An approved course, for the purposes of the third level Student Support Scheme is, generally speaking, a full-time undergraduate course of not less than two years duration or a full-time postgraduate course of not less than one-year duration pursued in an approved third-level institution. The institutions approved under the Scheme, are, generally speaking, publicly funded third level colleges offering full-time courses at undergraduate and postgraduate level.

Part-time courses are not approved courses under the terms of the Department's Maintenance Grant Schemes. Any extension of the scope of the Maintenance Grant Schemes to provide for students pursuing part-time courses, on a similar basis as currently exists for full-time students, could only be considered having regard to overall resource constraints and other competing demands in the education sector.

Section 473A, 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 E.U. Member States and in non-EU countries. Tax relief at postgraduate level extends to approved full/part-time postgraduate courses in both private and publicly funded third level colleges in the State, approved full/part-time postgraduate courses operated by colleges in any EU Member State providing distance education in the State and approved full/part-time postgraduate courses in both private and publicly funded third level colleges in EU and non-EU Member States.

The application form (I.T. 31 Form) to claim tax relief on tuition fees is available from the Revenue Commissioners. Further information is available form Local Tax Office's or the Central Telephone Information Office at (01) 8736100 or Lo-Call 1890 60 50 90 or alternatively from Revenue's Internet site at www.revenue.ie.