Tony Gregory
Question:105 Mr. Gregory asked the Minister for Finance if the tax relief available to part-time third level students is available to Open University students. [25298/96]
Written Answers. - 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. Accordingly, the Open University is not covered. However, this matter will be considered in the context of the Finance Bill.