Finian McGrath (Dublin North Central, Independent)
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Question 735: To ask the Minister for Education and Science if grants or schemes are available for a person (details supplied). [23438/08]

Batt O'Keeffe (Cork North West, 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.

Section 21 of the Finance Act 2000, as amended by Section 29 of the Finance Act 2001, provides for the introduction of tax relief for postgraduate tuition fees paid in colleges outside of Ireland. This relief, which is available from the tax year 2000/01 onwards, applies at the standard rate of tax. Further details and conditions in relation to this tax relief are available from an individual's Local Tax Office.