I am informed by the Revenue Commissioners that, as regards educational courses in countries which are not members of the European Union, income tax relief on tuition fees is available only in respect of approved postgraduate courses, that is, only where the participant already has a primary degree or equivalent qualification. An approved postgraduate course is one that is carried out in an approved college; is of at least one academic year but not more than four academic years in duration; and leads to a postgraduate award based on either a thesis or an examination. An approved college is one that is maintained or assisted by recurrent grants from public funds of that country or is a duly accredited institution of higher education in the country in which it is situated. The current maximum relief per course per academic year in respect of third level fees is €5,000 at the standard rate of tax. 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 qualify for tax relief. Relief may be claimed at the end of the tax year or, for PAYE taxpayers, the relief may be claimed via the PAYE system during the tax year when the fees have been paid. Tax relief is not available in respect of administration or examination fees or in respect of any part of tuition fees that are met directly or indirectly by grants, scholarships, by an employer or otherwise. The explanatory leaflet, IT31, in respect of tax relief on tuition fees is available on the Revenue website at www.revenue.ie. The application form for claiming the relief is contained in the explanatory leaflet. I am further informed by the Revenue Commissioners that if the Deputy has a particular case in mind, they will examine such case on receipt of relevant details and give a view of the tax relief that may be available in that case.