Dáil Éireann debate -
Thursday, 6 May 1999

Vol. 504 No. 3

Written Answers. - Tax Reliefs.

Pat Carey

Question:

62 Mr. P. Carey asked the Minister for Finance the tax relief, if any, or other tax measures available to a person (details supplied) in Dublin 11 whose son is studying at a flight training school in Waterford and is ineligible to avail of the normal third level grants in view of the fact it is not a designated college. [11868/99]

Minister for Finance (Mr. McCreevy)

Section 474 of the 1997 Taxes Consolidation Act provides for tax relief, at the standard rate, for the fees of full-time undergraduate students attending private third level colleges in the State provided the course is of at least two years' duration. The Minister for Education and Science approves the colleges and courses.

Section 476 of the 1997 Taxes Consolidation Act provides for tax relief from income tax, at the standard rate, for expenditure by individuals on certain training courses. The training courses must be of less than two years' duration and must be in information technology and foreign languages of the EU but excluding official languages of the State. Foras Áiseanna Saothair, FÁS, approves the course providers and courses.

Lists of approved courses have been made available to the Revenue Commissioners for the tax purposes of sections 474, 475 and 476 of the 1997 Taxes Consolidation Act and any local tax office should be able to confirm whether a particular course is approved for the various tax reliefs.

Section 475 of the 1997 Taxes Consolidation Act provides for tax relief, also at the standard rate, for tuition fees of part-time undergraduate students attending approved courses of not less than two years duration in private or publicly funded third level colleges in the State. Again the Minister for Education and Science approves the colleges and the courses.