asked the Minister for Finance if he will consider the possibility of introducing some tax free concessions to those attending night courses at university, to encourage young people who cannot afford to take full day course owing to family commitments.
Ceisteanna—Questions. Oral Answers. - Income Tax Allowances.
43.
The Deputy will appreciate that suggestions regarding income tax allowances and reliefs are primarily budgetary matters and, as such, are taken into account together with other similar considerations at the appropriate time.
Has not the Minister had serious representations from these people? In view of the fact that the Minister and the Government were able to exempt the wealthiest people in the country, the large farmers with outside incomes, from tax in the last two Budgets, would he not consider that these people should at least have their fees exempted from income tax? To be fair to the Minister he has not been unreasonable in various territories but he or his predecessor has had most serious representations from these students. In my opinion they are some of the best students, certainly at University College, Dublin.
If they are the best at University College, Dublin, they are the best.
That is nice of the Minister. If he wants to give himself that kind of a part on the back, it is OK with me. The Minister says this is a matter for the Budget but that is just a way of passing of the answer. He does not even say he will consider it in relation to the Budget. Surely it would be quite easy for the Minister to say, as various Ministers say about other questions, that he will consider it. He has not even said that.
I have considered the matter.
Would the Minister say that he will consider it again?
Would the Minister——
One of the bright young men is about to come in on this.
And one of the bright old men will reply.
Would the Minister in considering this question when he is working on his Budget, consider including as well as the universities mentioned in the question the College of Technology? Would he also bear in mind the fact that there is, I think, in the tax exemption for health expenses up to £50, a definite precedent for this type of exemption?
If I might take the last point first, one of the arguments put up to me against introducing the health concession was that it would serve as a precedent for other similar concessions, but I am not sure that this type of concession would be terribly important in regard to the College of Technology. I do not think the fees for the College of Technology are of any substance.
I have had representations from students attending there and I wrote to the Minister's Department and they said that such an exemption would be without precedent. That is why I am drawing the Minister's attention to it.
I am staggered that the Deputy did not write to me.
I got a letter on the Minister's behalf.
I was about to explain that. I have considered this carefully from time to time and, in fact, I met a deputation of night students from UCD and discussed the matter with them. Their case is very impressive I admit. I was inclined to take with them the line that anything that might be done to help them should be done from the education side rather than from the taxation side.
May I ask the Minister a question? He may not know the answer offhand. How much will it cost?
It would be fairly substantial.
No.
Yes. I can assure the Deputy that at the time I received the deputation I ascertained the cost.
How much would it be a year?
It was a significant figure.
Would it exceed £50,000 a year for the whole country?
From memory it cer tainly would.
Would it be around £50,000?
More than that. I will get the Deputy an estimate of what it would cost.
Thank you.