Jonathan O'Brien (Cork North Central, Sinn Fein)
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311. To ask the Minister for Education and Skills the reason higher education students are ineligible for receiving maintenance grants and not afforded the same rights and privileges as students taking higher education courses in other colleges in the 26 counties. [23648/13]

Ruairi Quinn (Dublin South East, Labour)
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Under my Department's student grant scheme, eligible candidates may receive funding provided they are attending an approved course at an approved institution as defined in the scheme. Students who are attending undergraduate courses in an EU Member State, can apply for a maintenance grant in respect of an approved course which is being pursued in an approved institution. The student grant scheme does not extend to postgraduate courses pursued outside of Ireland.

The Student Support Act 2011 provides that the payment of tuition fees be limited to approved courses of higher education at an approved institution in the State, other than for exceptional provision in respect of approved postgraduate courses in Northern Ireland.

Tax relief at the standard rate of tax may be claimed in respect of tuition fees paid for approved courses at approved colleges of higher education including approved undergraduate and postgraduate courses in EU Member States and in non-EU countries. Further information on this tax relief is available from the Revenue Commissioners on www.revenue.ie.