As the Deputy may be aware, there are a number of tax reliefs for part-time education courses.
Section 475 of the Taxes Consolidation Act, 1997, provides relief from income tax at the standard rate of tax for tuition fees paid in respect of approved part-time third level courses in approved colleges. The relief applies to part-time undergraduate courses of a minimum duration of two years in publicly funded third level institutions and in private colleges. The relief also applies to a college or institution of another member state of the EU providing distance education in the State.
Publicly funded institutions must have been approved by the Minister for Education and Science for the higher education grant scheme. In relation to private third level colleges, they must operate in accordance with codes of standards laid down by the Minister for Education and Science with the consent of the Minister for Finance.
Section 475A of the Taxes Consolidation Act, 1997, provides tax relief at the standard rate of tax for postgraduate tuition fees in publicly funded colleges here and in the EU as well as in private colleges in this country. The relief is available to full-time and part-time postgraduate students and includes distance education courses offered by publicly funded colleges in other member states of the EU.
Approved courses must be of at least one year's duration and cannot exceed four years and they must lead to a postgraduate qualification award based on either a thesis or an examination. Individuals taking the courses must already have a primary degree or an equivalent qualification.