Written answers
Tuesday, 27 September 2011
Department of Education and Skills
Higher Education Grants
9:00 pm
Brendan Griffin (Kerry South, Fine Gael)
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Question 156: To ask the Minister for Education and Skills if there is grant aid available to Irish postgraduate students (details supplied) studying in the UK; and if he will make a statement on the matter. [26024/11]
Ruairi Quinn (Dublin South East, Labour)
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Grant support is not available to students pursuing post-graduate courses outside of the island of Ireland. However, Section 473A, Taxes Consolidation Act, 1997, as amended by Section 11 of the Finance Act 2011, provides for 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. Further details and conditions in relation to this tax relief are available from the Revenue Commissioners.
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