Under the free fees initiative, the State meets the tuition fees of eligible students who are attending full-time undergraduate courses, which must generally be of at least two years duration, at approved colleges. Over 37,000 students benefited under the initiative in 1996/97, at a cost to the Exchequer of some £77 million in 1997. Any extension of the initiative would have to be considered in the light of overall resource constraints. In this regard, I would point out that tax relief is available at the standard rate on fees paid to private colleges in accordance with the provisions contained in section 6 of the Finance Act, l995 and section 15 of the Finance Act, 1996.