Written answers
Tuesday, 6 July 2010
Department of Education and Science
Higher Education Grants
10:00 am
Noel Coonan (Tipperary North, Fine Gael)
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Question 657: To ask the Tánaiste and Minister for Education and Skills the grants, if any, that are available to assist a person who is doing a post graduation course on-line; and if she will make a statement on the matter. [29556/10]
Mary Coughlan (Donegal South 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 Higher Education Grants 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 post-graduate level.
On-line or distance learning courses are not regarded as full-time programmes of study. Accordingly, such courses are not included under the Higher Education Grants Scheme.
Section 473A, Taxes Consolidation Act, 1997 provides for tax relief, at the standard rate of tax, for tuition fees paid in respect of approved full-time and part-time courses in both private and publicly-funded third level colleges and universities. Further details and conditions in relation to this tax relief are available from the Revenue Commissioners.
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