Written answers
Tuesday, 17 June 2008
Department of Education and Science
Higher Education Grants
11:00 pm
Bernard Durkan (Kildare North, Fine Gael)
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Question 696: To ask the Minister for Education and Science if educational grant assistance will be offered to a person (details supplied) in County Kildare; and if he will make a statement on the matter. [23030/08]
Batt O'Keeffe (Cork North West, 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, 1969 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 Grants Schemes means 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.
Similarly under the terms of the Free Fees Initiative, whereby the State meets the tuition costs of eligible students, an approved course is defined as a full-time undergraduate course of a minimum duration of two years in an approved third level institution.
Courses pursued by means of distance education are not approved courses under the terms of the Maintenance Grant Schemes or the Free Fees Initiative as they are not considered to be full-time courses.
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 EU Member States and postgraduate courses in non-EU countries. Tax relief 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. Approved undergraduate courses must be of at least two years duration, and both the college and the course must satisfy the Codes of Standards as laid down by my Department. Further details and conditions in relation to this tax relief are available from the candidate's local Tax Office.
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