Fergus O'Dowd (Louth, Fine Gael)
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Question 300: To ask the Minister for Education and Science the financial assistance that will be offered to a person (details supplied) who wishes to commence a PhD in the UK; and if she will make a statement on the matter. [43081/06]

Mary Hanafin (Dún Laoghaire, Fianna Fail)
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The Third Level Student Support Schemes were extended to provide maintenance grants to eligible students pursuing approved full-time undergraduate courses of at least two years duration (pursued in a university or a third level institution which is maintained or assisted by recurrent grants from public funds) in other EU Member States with effect from the 1996/97 academic year. The extension of the Schemes at that time did not include courses at postgraduate level and, accordingly, there is no grant aid available under the schemes for students pursuing postgraduate studies outside of Ireland.

Any extension of the current arrangements to provide for students pursuing postgraduate courses outside of Ireland could only be considered in the light of available resources and other competing demands within the education sector. At present, there are no plans, to expand the provisions in the grant schemes in relation to postgraduate study abroad.

However, 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.

The application form (I.T. 31 Form) to claim tax relief on tuition fees is available from the Revenue Commissioners. Further information is available from your Local Tax Office or alternatively from Revenue's Internet site at www.revenue.ie.