Under the free fees initiative, the State meets the tuition costs of eligible students, who are attending full-time undergraduate courses, which must generally be of at least two years duration, at approved colleges.
The question of introducing free fees for part-time students generally, similar to those given to full-time students, could only be considered having regard to overall resource constraints and other competing demands in the education sector. However, the White Paper on Adult Education, "Learning for Life", indicates that arrangements will be implemented so that higher education fees, in respect of certain courses, will not apply to part-time students, who satisfy the residency clause, and who are social welfare means tested or unemployment payment recipients or dependants, medical card holders or dependants, persons in receipt of family income supplement or dependants.
The Finance Act, 1996, as amended by the Finance Act, 1997, provides for tax relief, at the standard rate, for tuition fees paid in respect of approved part-time undergraduate courses which are of a minimum duration of two years and are followed in colleges approved for the higher education grants scheme or in colleges which satisfy the prescribed codes of standards.
In the 1997 Finance Act provision was made to extend tax relief, at the standard rate, for tuition fees paid in respect of approved part-time undergraduate courses operated by colleges in any EU member state providing distance education in the State.
In relation to the above reliefs, the maximum level of qualifying fees is £2,500.