Simon Harris (Wicklow, Fine Gael)
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I propose to take Questions Nos. 608 and 609 together.

The Memorandum of Understanding on the Education Principles for the Common Travel Area, which I signed in July of 2021, commits the Irish and UK Governments to maintain reciprocal rights of Irish and British citizens to access programmes in higher education institutions in each other's States on terms no less favourable that the citizens of that State.

Students from Ireland therefore, will continue to access higher education on the same basis as they did prior to the withdrawal of the UK from the EU in terms of fees and student support.

In 2020, the Student grant legislation was amended to retain the status quo to allow maintenance grant funding for eligible students attending an approved undergraduate course in Northern Ireland/the UK to continue post-Brexit.

As an Irish citizen attending University in the UK, the student in question would be eligible to apply through the SUSI system for maintenance grant funding.

Additionally, they would be eligible for tax relief at the standard rate of tax for approved courses at approved higher educational institutions in the UK. Further information on this tax relief is available from the student’s local Tax Office or from the Revenue Commissioners website, www.revenue.ie.

It is important to note that that I am not in a position to comment on UK fees, as this is a matter for the UK Higher education institutions.