Q & A: BRIAN MOONEYanswers readers' questions.

I am 28 years old. I graduated from DCU in 2002 with an honours business studies degree. However, last year, I decided to change career and had been considering physiotherapy for quite some time. Entrance to this course is extremely competitive. For a mature student, the application procedure begins with submitting a personal statement. Shortlisting is then carried out. If successful, you are called for an interview. Only five mature students will be selected.

In Oct 2007, I resigned my position with IDA Ireland to concentrate fully on my application. I started working as a care assistant in Our Lady of Lourdes Hospital, Drogheda, to gain experience working in the health sector. Last week, I received some great news! I have been offered a place in both Trinity College for their four-year degree programme and the Royal College of Surgeons for their three-year degree course.

Unfortunately, one obstacle still exists. As I already hold a primary degree, I am not eligible for either free fees or a maintenance grant. While I did avail of free fees for my first degree, I was not entitled at the time to a maintenance grant, as I was living with my parents.

My circumstances have changed now. I am living independently of my parents, in rental accommodation. Apart from my work as a care assistant, I have no other income. Therefore I would find it impossible to pay the fees of €8,000 per annum plus maintenance expenses.

I have investigated your situation with the relevant authorities and have found that you cannot now draw down any student-grant support. Under the terms of the Department's Higher Education Grants Scheme, maintenance grants are not payable to candidates who already hold an undergraduate degree and are pursuing a second undergraduate degree. Similarly, tuition fees, under the Free Fees Initiative, are not payable in respect of a second period of college attendance on a course at the same level.

These restrictions apply to every student who already holds a qualification at the same level, irrespective of where that qualification was obtained or whether or not funding was previously awarded. Clause 7.6 of the Higher Education Grant Scheme refers in this regard.

You can however offset the €8,000 you are going to have to pay in fees against tax at the standard rate because Section 473A of the Taxes Consolidation Act, 1997, provides for tax relief, at the standard rate of tax, for tuition fees paid in respect of approved full/part-time courses. Further details and conditions in relation to this tax relief are available from the local Revenue Commissioners Office.

I know that this tax relief will not go very far towards the cost of your physiotherapy course, and will contribute nothing towards your living expenses.

May I suggest that, having come this far, the absence of student grant support should not cause you to turn back at this stage. In many other countries, including the UK and Northern Ireland, students take out loans to support themselves through their third-level education.

I am absolutely certain, that given your long-term earnings potential, you should have no difficulty in coming to a three-year funding arrangement, with a bank or other financial institution. Many colleges have specific arrangements to support students in this regard.

And if any financial institution is prepared to offer a student loan in this case, I would be glad to pass on any such offer to my questioner.