Michael Creed (Cork North West, Fine Gael)
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545. To ask the Minister for Education and Skills if he will outline the financial supports or tax relief available to individuals returning to education, in particular with costs associated with their education fees; and if he will make a statement on the matter. [4229/23]

Simon Harris (Wicklow, Fine Gael)
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The main support available to students is the statutory based Student Grant Scheme where students are studying for the first time or are progressing to study at a higher level. The decision on eligibility for a student grant is a matter, in the first instance, for the centralised student grant awarding authority SUSI (Student Universal Support Ireland) to determine.

Subject to meeting the eligibility criteria a student may reclassify from a dependent student to an independent student when they progress from further education to higher education or if they are returning as a "second chance" student after a five year break in studies. This is intended as an access measure for mature students. I intend to have this waiting period reduced to three years for the 2023 Student Grant Scheme.

Details of the student grant scheme are available at www.susi.ie.

In addition, 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 student’s local Tax Office or from the Revenue Commissioners website, www.revenue.ie.

Apart from the Student Grant Scheme, students in third-level institutions experiencing exceptional financial need can apply for support under the Student Assistance Fund. This Fund assists students, in a sensitive and compassionate manner, who might otherwise be unable to continue their third level studies due to their financial circumstances. Details of this fund are available from the Access Office in the third level institution attended. This fund is administered on a confidential, discretionary basis.