Vol. 477 No. 4
44 Mr. S. Brennan asked the Minister for Finance the plans, if any, he has to provide tax relief for those engaged in recognised distance learning courses; his views on whether the commitment of those involved is similar to those who are in regular third-level education; and if he will make a statement on the matter. [9481/97]
Distance education courses provided by approved colleges in the State are already eligible for tax relief under section 15 of the Finance Act, 1996 in respect of approved courses offered by them. Section 6 of the Finance Bill, 1997 extends that relief to cover approved distance education programmes provided by approved colleges in other member states of the European Union that meet the relevant codes of standards referred to in the legislation.
