Vol. 572 No. 3
239 Mr. Cregan asked the Minister for Finance the regulations in relation to the granting of tax relief on education fees; if tax relief is given on second level fees, including on fees for leaving or repeat leaving certificate in private colleges; the courses or levels of same on which tax relief is given; and the source for clarification in case of doubt. [23154/03]
The rules governing income tax relief for fees paid for third level education are contained in section 473A of the Taxes Consolidation Act 1997. The relief is not available in respect of fees paid for second level education. The position is that tax relief, at the standard rate, may be claimed in respect of qualifying fees paid by an individual to an approved college in respect of full-time or part-time undergraduate courses in Ireland and elsewhere in the EU and postgraduate courses both in Ireland and abroad. Undergraduate courses must be of at least two academic years' duration, while postgraduate courses must be of at least one, but not more than four, academic years' duration. Tax relief is also available in respect of fees paid for training courses of less than two years' duration in the areas of information technology and foreign languages.
Tuition fees paid by an individual on his or her own behalf or on behalf of a spouse, child or person for whom the individual is the legal guardian all qualify for relief. The relief is limited to tuition fees and is not available for maintenance or other expenses incurred. No relief is available for any part of fees which are met directly or indirectly by grants, scholarships, an employer or otherwise. The maximum relief that can be claimed is set by the Minister for Education and Science. It is currently €3,175 per year in respect of third level fees. In the case of fees for training courses in foreign languages and information technology, the maximum relief is set at €1,270 per annum and no relief is due where the fees for the course are less than €315.
