Vol. 509 No. 6
641 Mr. Perry asked the Minister for Education and Science the reason persons (details supplied) in County Sligo are unable to reclaim tax for the course their son is studying in Athlone Institute of Technology in view of the fact he had to pay college fees of £920; and if he will make a statement on the matter. [21828/99]
Since the 1996-97 academic year tax relief is available, at the standard rate, for tuition fees paid in respect of approved part-time undergraduate courses which are of a minimum duration of two years and are followed in colleges approved for the higher education grants scheme or in colleges which satisfy the codes of standards approved by the Minister for Education and Science.
Tax relief is also available on tuition fees paid by students who are attending private third level colleges. Such students, or their parents, as appropriate, can avail of tax relief, at the standard rate, on tuition fees paid in respect of full-time undergraduate courses of at least two years duration in such colleges, provided that both the college and the course satisfy the prescribed codes of standards and are approved by the Minister for Education and Science.
I understand that the student in question is pursuing a graduate diploma in computing course in Athlone Institute of Technology, which is at postgraduate level. The tax reliefs available do not extend to post-graduate courses and accordingly the student, or his parents, can not qualify for tax relief in this instance.
