Vol. 473 No. 6
96 Mr. Hughes asked the Minister for Finance if he will extend tax relief to workers taking thirdlevel courses on a part-time basis in the Open University in view of the fact that distance learning is the only option to many persons living in remote areas; and if he will make a statement on the matter. [2045/97]
As I indicated in my reply to a similar question on 22 January of this year, 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 understand that distance learning courses in such approved colleges may be eligible for tax relief under this scheme.
The question of extending the relief to the Open University will be considered in the context of the Finance Bill.
