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 the United Kingdom and 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 Scheme does not extend maintenance supports to PLC courses or postgraduate study pursued outside of the State nor does it extend to the payment of tuition fees to institutions outside the State, other than for exceptional provision in respect of postgraduate courses in Northern Ireland.
The rental tax credit is not available where the residential property concerned is located outside the State.
The Deputy may wish to note that tax relief may be available at the standard rate of tax 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.
For students wishing to study outside of the EU or UK, many private scholarships exist, and I would encourage students to research these opportunities, whether they be through universities or separate privately sponsored scholarships.