Section 473A 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 third level courses in approved colleges. The maximum level of qualifying fee for tax relief purposes is €3,175. Further details and conditions in relation to this relief are available from the Revenue Commissioners.
I am aware of the recent report by Professor Pat Clancy on participation in higher education in Ireland, which found variability in the rates of admission to higher education in its examination of admission rates by county and, in the case of Dublin, by postal district. In relation to County Monaghan, Professor Clancy's findings were that, when data on third level colleges in Northern Ireland were taken into account, Monaghan was one of the counties with a medium rather than a low rate of admission to third level education.
Professor Clancy's findings are based on a national survey of all those who enrolled as new entrants to full-time third level education in autumn 1998. This was before the impact of the present Government's significant extra investment in further and higher education.
With regard to the general issue of participation rates at higher education, there is provision within the national development plan for a third level access fund totalling €120 million, over the period 2000 to 2006, to tackle disadvantage at third level. In line with a commitment under the Programme for Prosperity and Fairness, my predecessor, Deputy Michael Woods, established the action group on access to third level education to advise on the development of a co-ordinated strategy to increase participation of students from disadvantaged backgrounds, mature students and students with a disability at third level. The action group's report was published in July 2001.