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Dáil Éireann debate -
Tuesday, 17 Dec 2002

Vol. 559 No. 5

Written Answers. - Tax Reliefs.

Seymour Crawford

Question:

140 Mr. Crawford asked the Minister for Finance if there is tax relief available towards the cost of student maintenance for third-level education. [26667/02]

The position is that in the Finance Act, 2001 I merged and standardised the conditions of the four tax reliefs for third level education into a single relief. The scope of the relief was also considerably widened. Generally speaking, the tax relief now covers tuition fees paid by undergraduate students in Ireland and elsewhere in the EU. It also applies to fees paid by postgraduate students both here and abroad. Undergraduate courses, which may be full or part time, must be of at least two academic year's duration while postgraduate courses must be of at least one, but not more than four, academic year's duration. Tax relief is available up to a maximum of €3,175 per annum at the standard rate of tax. The relief is restricted to tuition fees paid and does not include amounts paid in respect of registration fees, maintenance or other expenses incurred by third level students.

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