Dáil Éireann debate -
Wednesday, 20 Jun 2001

Vol. 538 No. 4

Written Answers. - Tax Relief on Fees.

Richard Bruton

Question:

125 Mr. R. Bruton asked the Minister for Education and Science the reason tax relief on the fees for study overseas, and in particular in the USA, have been confined to students undertaking postgraduate study; and if he will consider extending this concession to undergraduate students. [18255/01]

Minister for Education and Science (Dr. Woods)

The Finance Act, 2001, provided, inter alia, for tax relief in respect of postgraduate fees paid for third level education in private and publicly funded third level colleges in non-EU countries.

An extension of the scope of tax relief on tuition fees, to include fees paid in respect of study in non-EU countries, at undergraduate level, is a matter for decision by my colleague, the Minister for Finance. In this regard, I understand that the Deputy has put down an identical question for answer by the Minister for Finance.