Tax relief is not available in respect of third level college registration fees. There is therefore no financial cost in this area, in terms of tax foregone by the Exchequer, for 2008.
I would like to inform the Deputy that tax relief is however available in respect of third level tuition fees. This relief is given in respect of tuition fees for approved undergraduate and postgraduate courses, in approved third level colleges, up to a maximum limit of €5,000 per annum at the standard rate of tax.
Relief in respect of qualifying tuition fees cost €14.3 million in 2005, the latest year for which figures are available.