I am informed by the Revenue Commissioners that the income tax legislation provides for tax relief in respect of qualifying fees paid by an individual to an approved college in respect of certain full-time or part-time undergraduate courses, postgraduate courses and information technology and foreign language courses. On a specific note, for the purposes of the relief, the establishment in question is an approved college, the course is regarded as a qualifying course and, therefore, the fees payable, subject to a maximum, qualify for tax relief. The fact that a student is a mature student does not alter his or her entitlements to tax relief. If the Deputy has a particular case in mind, he can forward details to my Department which will pass on such details to the Revenue Commissioners to have the relevant claim processed.