Cathal Crowe (Clare, Fianna Fail)
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245. To ask the Minister for Education and Skills if a student (details supplied) would be entitled to tax relief or any other financial benefits; and if he will make a statement on the matter. [25036/23]

Simon Harris (Wicklow, Fine Gael)
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Under the terms of the Student Grant Scheme, grant assistance is awarded to eligible students attending an approved course in an approved institution who meet the prescribed conditions of funding including those relating to nationality, residency, previous academic attainment and means.

In relation to support available for students studying abroad, the Student Grant Scheme provides maintenance grants to eligible undergraduate students pursuing approved courses in other EU Member States. In general, an approved undergraduate course in this context is defined as a full-time undergraduate course of not less than two years duration pursued in a university or third level institution, which is maintained or assisted by recurrent grants from public funds in another EU Member State or the UK.

The student grant scheme does not and never has extended to the payment of tuition fees to institutions outside the State, other than for exceptional provision in respect of postgraduate courses in Northern Ireland. This provision is consistent with the principles of the Good Friday agreement and is intended to promote greater tolerance and understanding between both jurisdictions. The Scheme also does not extend to PLC courses pursued outside of the State or postgraduate study pursued outside of Ireland.

Funding under the Free Fees Initiative is only available in respect of approved courses within the State.

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 a student's local Tax office or from the Revenue Commissioners website www.revenue.ie