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Dáil Éireann debate -
Thursday, 9 Oct 1997

Vol. 481 No. 3

Written Answers. - Tax Relief.

Richard Bruton

Question:

86 Mr. R. Bruton asked the Minister for Finance the total number of students in respect of whom tax relief has been claimed for the cost of fees for third level study in 1997; his forecast for 1998; the distribution of these students between publicly funded and private colleges; and the costs to the Exchequer in respect of each category. [16028/97]

I am informed by the Revenue Commissioners that the latest relevant information available is in respect of the number of claims allowed for tax relief on fees paid for third level tuition for the income tax year 1996-97.

The total number of claims made in respect of such fees was of the order of 1,400 at an estimated cost to the Exchequer of £0.7 million in a full year. This figure is in respect of both full-time and part-time courses.

Statistics are not available which would provide a breakdown of these figures between publicly funded and private colleges.

An estimated cost of the relief for 1998 is not available because the cost of the relief is dependent on its actual up-take and the level of fees paid.
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