Michael McCarthy (Cork South West, Labour)
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1329. To ask the Minister for Education and Skills the grant/financial assistance/bursary available to Irish persons who wish to commence studying a postgraduate in nursing in a university (details supplied) in Scotland in September 2014; and if she will make a statement on the matter. [33701/14]

Jan O'Sullivan (Limerick City, Labour)
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The student grant scheme does not extend to postgraduate courses pursued outside of Ireland.

Given the level of demand on the student grant budget from first time students and students that are progressing with their studies to a higher level, there are no plans at present to extend post graduate funding to students studying abroad.

However, 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.