Michael McGrath (Cork South Central, Fianna Fail)
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Question 95: To ask the Tánaiste and Minister for Education and Skills the position regarding the entitlement of Irish persons to apply for a maintenance grant under the higher education grant scheme for study in the United Kingdom; and if she will make a statement on the matter. [42183/10]

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, 1968 to 1992, provides for means-tested higher education grants in order to assist students to attend full-time third level education. The student grant schemes include provision for grants to eligible students pursuing certain full-time undergraduate courses of at least two years duration in other EU Member States. In addition, 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. To establish eligibility for a grant, a student should apply to the grant awarding authority in the area where he/she resides.