Pat Carey
Question:488 Mr. P. Carey asked the Minister for Education and Science if he will add a course (details supplied) to the list of courses approved for tax relief; and if he will make a statement on the matter. [28876/01]
Written Answers. - Third Level Charges.
The Taxes Consolidation Act, 1997, as amended, provides relief from income tax, at the standard rate of tax, for tuition fees paid in respect of approved third level courses in approved colleges. The relief applies, inter alia, to approved part-time undergraduate courses of a minimum duration of two years at colleges approved for the higher education grants scheme and to approved full-time and part-time courses of a minimum duration of two years in private third level colleges.
My Department understands that the course to which the Deputy refers, is a one year part-time course and does not meet the definition of an approved course for tax relief purposes.