Richard Bruton
Question:100 Mr. R. Bruton asked the Minister for Finance the cost of granting tax relief on registration fees at third level; and the 2003 cost of providing tax relief on third level fees. [23050/02]
Written Answers. - Tax Reliefs.
In the current academic year, 2002 to 2003, registration fees of €670 per student have been payable in respect of approximately 80,000 full-time students, a figure which excludes those receiving student support who do not pay such fees. Were tax relief to be allowed on such registration fees at the standard rate of tax, it is estimated that the cost in terms of tax foregone would be in the region of €11 million in a full year. I am advised by the Revenue Commissioners that the most up-to-date information available on the cost of tax relief for third level tuition fees is in respect of the income tax year 1999 to 2000 when some 8,000 claims for tax relief were allowed at a cost to the Exchequer of €3 million.