John Bruton
Question:367 Mr. J. Bruton asked the Minister for Finance the number of students availing of the income tax relief on fees paid to private colleges; and the cost per student of this concession. [9101/98]
Written Answers. - Tax Relief.
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 all qualifying fees paid for third level tuition for the income tax year 1996-7.
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, or an average cost of £500 per claimant. These figures are in respect of both full-time and part-time courses and statistics are not available which would provide a breakdown of the figures between publicly funded and private colleges.