Vol. 514 No. 3
175 Mr. Crawford asked the Minister for Finance if a person whose daughter attends Magee College in Derry can get a tax rebate on the fees paid similar to a rebate he would get if she was attending a Dublin college; and if he will make a statement on the matter. [4344/00]
Section 474 of the Taxes Consolidation Act, 1997, provides for tax relief in respect of certain tuition fees paid to certain colleges in the State for full-time third level education. Section 474A provides for tax relief for fees paid to publicly funded colleges in other member states of the European Union for full-time third level education. Under section 474A, income tax relief, up to a maximum of £2,500 per year, is available in respect of tuition fees paid to a "qualifying college" for a "qualifying course". A "qualifying college" is any university or similar institution of higher education in a member state of the European Union, other than this State, which is maintained or assisted from public funds. A "qualifying course" is a full-time undergraduate course of study in a qualifying college which is of at least two years duration other than a course in medicine, dentistry, veterinary medicine or in teacher training.
The Revenue Commissioners do not have information about the status of Magee College, Derry, but if it is a qualifying college, as defined, and if the course is a qualifying course, as defined, income tax relief is available for tuition fees paid in respect of the course on the same terms as a qualifying college and course within the State. Relief is available at the standard rate of tax – currently 24%-22% from 6 April 2000. Relief is not available for any part of the tuition fees which are met directly or indirectly by grants, scholarships, or otherwise or administration or examination fees.
