Written Answers. - Third Level Fees.

Bernard J. Durkan

Question:

489 Mr. Durkan asked the Minister for Finance if college fees paid by a person (details supplied) in County Kildare doing a post-graduate course or equivalent are allowable for tax purposes in view of the fact that employment represents the practical element of the course; and if he will make a statement on the matter. [20721/00]

The 2000 Finance Act provides tax relief for postgraduate fees paid in publicly funded colleges here and in the EU as well as in private colleges in this country. The tax relief, applies at the standard rate of tax, is available to full-time and part-time post-graduate students and includes distance education courses offered by publicly funded colleges in other EU member states.

The legislation requires the Minister for Education and Science to provide the Revenue Commissioners with full details of colleges and courses which are approved as well as the details of the qualifying fees in respect of those courses for the academic year commencing in that tax year.

I understand that the Minister for Education and Science is in the process of compiling such an approved list of colleges and courses and it will be available shortly.