Vol. 529 No. 1
458 Mr. P. Carey asked the Minister for Finance if there is any tax provision which would allow a person (details supplied) in Dublin 9 obtain a tax allowance in respect of a daughter who is completing a degree course in Belfast; and if he will make a statement on the matter. [30568/00]
Under existing legislation tax relief at the standard rate is available for tuition fees, up to £2,500 in the current tax year, paid for full-time qualifying undergraduate courses in another EU member state from 1999-2000 onwards and full-time and part-time postgraduate courses in a university or publicly funded college in another EU member state from 2000-2001 onwards.
As regards undergraduate courses in another EU member state, a qualifying course is a course of at least two years duration in a publicly funded university or college. Courses in medicine, veterinary medicine, dentistry or teacher training are excluded from the relief. To qualify for relief, a postgraduate course in another EU member state must be of at least one academic year, but not more than four academic years, in duration and must lead to a postgraduate award based on either a thesis or an examination. The person taking the course must already have a primary degree or an equivalent qualification. Tuition fees paid by the individual on his or her own behalf or on behalf of a spouse, child or person for whom the individual is the legal guardian qualify for relief. Relief is not available for any part of fees which are met directly or indirectly by grants, scholarships, an employer or otherwise.
