asked the Minister for Finance (a) if it is possible to give tax relief for school and university fees; and (b) the present position on this issue in other EC member states.
Written Answers. - Educational Expenses Tax Relief.
51.
It would not be practicable to allow tax relief for school and university fees because, if a special concession were given by reference to educational expenses at any level, one could expect many cognate claims from taxpayers arising out of their varied personal and domestic circumstances. The resultant loss to the Exchequer would mean that considerable revenue would have to be found elsewhere.
In relation to the second part of the Deputy's question, I am advised that on the basis of the information available to the Department no other member state of the European Communities appears to provide such specific tax relief.