Brendan Kenneally
Question:72 Mr. Kenneally asked the Minister for Finance whether he intends to allow tax relief on fees paid by students undertaking courses through the Open University; and if he will make a statement on the matter. [10966/96]
Written Answers. - University Fees Tax Relief.
The provision in the Finance Act, 1996 for tax relief on fees for part-time third level courses relates only to courses in approved colleges to which a scheme approved by the Minister for Education under the Local Authority (Higher Education) Grants Acts, 1968 to 1992, applies, or to private colleges in the State approved by the Minister for Education under section 6 of the Finance Act, 1995. I have no plans to amend the qualification at this stage.