Tax Reliefs Availability

Questions (52)

Róisín Shortall

Question:

52. Deputy Róisín Shortall asked the Minister for Finance the tax relief available on third level fees paid for a repeating student; and if he will make a statement on the matter. [14356/14]

View answer

Written answers (Question to Finance)

Section 473A of the Taxes Consolidation Act 1997 provides for tax relief at the standard rate of income tax (20%) in respect of qualifying fees paid by an individual for a third level education course, including a postgraduate course.  No differentiation is made between a repeating student and a first time student.   

Qualifying fees mean tuition fees in respect of an approved course at an approved college and includes what is referred to as the "student contribution".  No other fees e.g. administration fees, examination fees, capitation fees, qualify for tax relief.  Tuition fees that are, or will be, met directly or indirectly by grant, scholarship, employer contribution or other means are deducted in arriving at the net qualifying fees. A claim for relief may be made in respect of a number of students.   

In making a claim for relief for the tax year 2013, the maximum amount of fees that can qualify for the relief is €7,000 per student, but an amount set out in the legislation must be disregarded from each claim (whether in respect of one or more students).  Where a claim for relief includes fees paid on behalf of at least one full-time student, the disregard is €2,500.  Where a claim for relief includes fees solely paid on behalf of a part-time student or part-time students, the amount disregarded is €1,250.  Thus, for example, a family with two siblings attending college on a full-time basis, where tuition fees of €8,000 per student apply, would attract relief of €2,300 made up as follows:

Tuition fees 

€16,000

Capped at

€14,000 Less €2,500

€11,500 @ 20% = €2,300

Summer Works Scheme Applications

Questions (53)

Dara Calleary

Question:

53. Deputy Dara Calleary asked the Minister for Education and Skills the full list of applicants, both primary and post-primary, from County Mayo for the 2014 summer works scheme; and if he will make a statement on the matter. [14252/14]

View answer

Written answers (Question to Education)

The Deputy will be aware that, on 20th March last, I announced that 386 schools have been approved funding under the Summer Works scheme to undertake school improvements. This first round of funding will allow schools to carry out small and medium scale building works across three categories of projects - Gas, Electrical & Mechanical.

A total of 52 primary and 23 post primary applications were received in respect of schools in county Mayo. Of these, 9 primary school and 7 post primary school applications were assessed in categories 1 to 3 i.e. Gas, Electrical and Mechanical. 8 primary school applications and 5 post primary school applications were approved for funding.

A second round of the scheme is expected to be announced in coming weeks. This round will cover other types of improvement works, with applications (category 5 to 10) including those in County Mayo still to be assessed on a top down basis in accordance with the prioritisation criteria outlined in the governing Circular Letter for the Scheme. This Circular Letter (59/2013) is available on my Department's website www.education.ie.

A full list of applicants under the Scheme in Co. Mayo has been attached for the Deputy's convenience.

COUNTY

SCHOOL TYPE

SCHOOL NAME

ADDRESS

ROLL NO.

PROJCAT

SUBCAT

Mayo

Post Primary School

St. Gerald's College

Newport Road, Castlebar, Co. Mayo

64580H

Mechanical

Upgrade Mechanical

Mayo

Primary School

S N Naomh Iosaf

Leitir, Castlebar, Co Mayo

18818E

Toilets

General Upgrade to Toilets

Mayo

Primary School

S N Cill Mhuire

Crossmolina, Co Mayo

14400S

Toilets

General Upgrade to Toilets

Mayo

Primary School

S N Peadair Agus Pol

Straide, Foxford, Co Mayo

18848N

Toilets

General Upgrade to Toilets

Mayo

Primary School

Crossmolina N.S.

Crossmolina, Co. Mayo.

20125I

Roofs

Repairs of Roof

Mayo

Primary School

S N Cnoc Ruscaighe

Westport, Co Mayo

18712L

Roofs

Partial Replacement of Roof

Mayo

Post Primary School

Jesus & Mary Secondary School

Gortnor Abbey, Crossmolina, Co Mayo

64630T

Roofs

Complete Replacement of Roof

Mayo

Primary School

Cloondaff N S

Newport, Co Mayo

11834N

Roofs

Complete Replacement of Roof

Mayo

Post Primary School

St Louis Community School

Kiltimagh, Co Mayo

91494R

Toilets

General Upgrade to Toilets

Mayo

Primary School

Sn Inbhear

Barr Na Tra, Beal An Atha, Co Mhaigh Eo

12568A

Mechanical

Boiler Replacement

Mayo

Post Primary School

St Josephs Secondary School

Charlestown, Co. Mayo

64600K

Structural Improvements

Classroom

Mayo

Post Primary School

Mount St Michael

Convent Of Mercy, Claremorris, Co Mayo

64620Q

Electrical

Upgrade Electrical

Mayo

Primary School

Barnacarroll Central Ns

Barnacarroll, Claremorris, Co Mayo

19710M

Electrical

Upgrade Electrical

Mayo

Primary School

S N Achaidh An Ghlaisin

Beal An Mhuirthead, Co Mhaigh Eo

18594I

Electrical

Upgrade Electrical

Mayo

Post Primary School

Ballinrobe Community School

Convent Road, Ballinrobe, Co Mayo

91462E

Electrical

Upgrade Electrical

Mayo

Primary School

Kiltimagh Central

Kiltimagh, Co Mayo

19903A

Electrical

Upgrade Electrical

Mayo

Primary School

Sn Naomh Seosamh

Bun An Chorraigh, Cathair Na Mart, Co Mhaigh Eo

18754E

Mechanical

Upgrade Mechanical

Mayo

Post Primary School

St Joseph'S Secondary School

Castlebar, Co Mayo

64590K

Mechanical

Upgrade Mechanical

Mayo

Post Primary School

Coláiste Mhuire

Tuar Mhic Éadaigh, Co Mhaigh Eo

64691Q

Mechanical

Upgrade Mechanical

Mayo

Primary School

Knock N S

Claremorris, Co Mayo

16122D

Mechanical

Upgrade Mechanical

Mayo

Primary School

S N Pol A Tsomais

Beal An Atha, Co Mhaigh Eo

16283E

Mechanical

Boiler Replacement

Mayo

Primary School

Mount Pleasant N S

Ballyglass, Claremorris, Co Mayo

13500R

Mechanical

Boiler Replacement

Mayo

Post Primary School

Coláiste Cholmáin

Claremorris, Co Mayo

64610N

Mechanical

Boiler Replacement

Mayo

Post Primary School

Sacred Heart School

Westport, Co Mayo

64710R

Mechanical

Boiler Replacement

Mayo

Primary School

S N Oilean Eadaigh

Caislean A Bharraigh, Co Mayo

17562N

Mechanical

Change System from Oil to Gas

Mayo

Primary School

Killasser Ns

Killasser, Swinford, Co Mayo

16269K

Toilets

General Upgrade to Toilets

Mayo

Post Primary School

St. Patrick'S College

Lacken Cross, Killala, Co Mayo

72130S

Toilets

General Upgrade to Toilets

Mayo

Post Primary School

St. Brendan'S College

Belmullet, Co. Mayo

72050U

Toilets

General Upgrade to Toilets

Mayo

Primary School

S N Uileog De Burca

Clar Chlainne Mhuiris, Co Maigh Eo

19972T

Toilets

General Upgrade to Toilets

Mayo

Primary School

S N Naomh Feichin

An Crois, Claremorris, Co Mayo

07075T

Toilets

General Upgrade to Toilets

Mayo

Primary School

St Johns  Ns

Lugboy, Claremorris, Co Mayo

15539I

Windows

Complete Replacement of Windows

Mayo

Primary School

Beannchor N S

Bangor, Erris, Co Mayo

13684H

Windows

Complete Replacement of Windows

Mayo

Primary School

Sn  Muine Chonallain

Beal An Atha,, Co Mayo

13667H

Windows

Complete Replacement of Windows

Mayo

Primary School

Saint Michaels N S

Church Road, Ardnaree, Ballina, Co. Mayo.

12792F

Windows

Complete Replacement of Windows

Mayo

Post Primary School

Moyne College

Ballina, Co Mayo

72020L

Windows

Complete Replacement of Windows

Mayo

Primary School

Claremorris Boys Ns

Claremorris, Co Mayo

19915H

Windows

Complete Replacement of Windows

Mayo

Post Primary School

Davitt College

Springfield, Castlebar

76060U

Windows

Complete Replacement of Windows

Mayo

Post Primary School

Sancta Maria College

Louisburgh, Co Mayo

64660F

Windows

Complete Replacement of Windows

Mayo

Post Primary School

St Joseph'S Secondary School

Foxford, Co Mayo

64640W

Windows

Partial Replacement of Windows

Mayo

Primary School

Scoil Íosa

Convent Hill, Ballina, Co Mayo

20275E

Windows

Partial Replacement of Windows

Mayo

Primary School

S N Chluain Luifin

Ballinrobe, Co Mayo

18922W

Windows

Partial Replacement of Windows

Mayo

Primary School

S N Muire Gan Smal

Ceathru Thaidgh, Beal Atha An Fheadha, Co Mhaigh Eo

15032U

Windows

Partial Replacement of Windows

Mayo

Primary School

Sn An Trian Lair

Beal Atha Na Muiche, Co Mayo

13389F

Windows

Partial Replacement of Windows

Mayo

Post Primary School

Colaiste Chomain

Rossport, Ballina, Co Mayo

72140V

Windows

Partial Replacement of Windows

Mayo

Primary School

Newport Central

Baile Ui Bhfiachain, Co Mhaigh Eo

19451O

Windows

Partial Replacement of Windows

Mayo

Primary School

S N Gort An Eadain

Clar Chlainne Mhuiris, Co Mhuigheo

13773G

Windows

Partial Replacement of Windows

Mayo

Primary School

Breafy N S

Ballina, Co Mayo

15555G

Windows

Partial Replacement of Windows

Mayo

Post Primary School

Balla Secondary School

Balla, Castlebar, Co Mayo

64500G

Windows

Partial Replacement of Windows

Mayo

Post Primary School

St Muredachs College

Sligo Road, Ballina, Co Mayo

64510J

Roofs

Complete Replacement of Roof

Mayo

Primary School

S N Athracht Nfa Buach

Charlestown, Co Mayo

18003F

Roofs

Complete Replacement of Roof

Mayo

Primary School

Geesala Central School

Beal An Atha, Co Mhaigh Eo

19776T

Roofs

Partial Replacement of Roof

Mayo

Post Primary School

Rice College

Castlebar Road, Westport, Co Mayo

64700O

Roofs

Repairs of Roof

Mayo

Primary School

S N Coill Mor

Drummin, Westport, Co Mayo

17039V

External Environment

Repairs to Cracks

Mayo

Post Primary School

Scoil Muire Agus Padraig

Swinford, Co Mayo

64690O

External Environment

Repairs to Cracks

Mayo

Post Primary School

Coláiste Pobail Acla

Achill Sound, Westport, Co. Mayo

76150V

External Environment

Other Structural

Mayo

Primary School

S N Realt Na Mara

Mulranny, Co Mayo

17176I

External Environment

Other Structural

Mayo

Primary School

Brackloon N S

Westport, Co Mayo

04796R

Curricular Requirements

Provision of a Play Area

Mayo

Primary School

Crimlin N S

Castlebar, Co Mayo

15967G

Curricular Requirements

Provision of a Play Area

Mayo

Primary School

Corclough Ns

Corchloch, Beal An Mhuirthid, Co Mhaigh Eo

15014S

Curricular Requirements

Upgrade Play Area

Mayo

Primary School

S N Ros Dumhach

Beal Atha An Fheadha, Co Mhaigh Eo

12569C

Curricular Requirements

Upgrade Play Area

Mayo

Post Primary School

St. Tiernan'S College

Crossmolina, Ballina, Co Mayo

72100J

Curricular Requirements

Upgrade Play Area

Mayo

Primary School

St Patricks Central Ns

Kilmaine, Co Mayo

19911W

Curricular Requirements

Tarmacing

Mayo

Primary School

S N Naomh Padraig B

Ballina, Co Mayo

18506I

Curricular Requirements

Fencing

Mayo

Primary School

S N Faitche

Westport, Co Mayo

13555T

Curricular Requirements

Gates

Mayo

Primary School

St Peters Ns

Snugboro, Castlebar, Co Mayo

19916J

Curricular Requirements

Car Parking

Mayo

Primary School

Scoil Raifteiri

Faiche An Aonaigh, Gort Na Fuarain, Caislean An Bharraigh, Co Mhaigh Eo

19832D

Curricular Requirements

Car Parking

Mayo

Primary School

S N Naomh Ioseph

Raithini, Ballina, Co Mayo

18561Q

Curricular Requirements

Car Parking

Mayo

Primary School

S N Naomh Colm Cille

Westport, Co Mayo

13145A

Curricular Requirements

Car Parking

Mayo

Primary School

Convent Of Mercy N S

Castlebar, Co Mayo

18694M

Curricular Requirements

Car Parking

Mayo

Primary School

Kinaffe N S

Swinford, Co Mayo

16173U

Curricular Requirements

Other External Environment

Mayo

Primary School

Sn Baile Cuisin

Ballycushion, Kilconly, Tuam, Co. Galway

18876S

Curricular Requirements

Other External Environment

Mayo

Primary School

S N Druim Slaod

Baile Cruaich, Cathair Na Mart, Co Mayo

17532E

Curricular Requirements

Other External Environment

Mayo

Primary School

Ballyvary Central N S

Ballyvary Central N S, Castlebar, Co Mayo

19402B

Curricular Requirements

Other External Environment

Mayo

Primary School

S N Brighde

Tuirin, Beal Atha Hamhnais, Co Mayo

16756V

Curricular Requirements

Other External Environment

Mayo

Primary School

Culmore N S

Swinford, Co Mayo

16780S

External Environment

Repair Plaster/Stonework

School Funding

Questions (54)

Jonathan O'Brien

Question:

54. Deputy Jonathan O'Brien asked the Minister for Education and Skills if he shares the concerns of parents of students attending a school (details supplied) in Dublin 24, regarding the level and frequency of donations and the fact that many parents are finding it difficult to have their child remain in that school; and if he will make a statement on the matter. [14254/14]

View answer

Written answers (Question to Education)

Apart from the recognised fee-charging second level schools, recognised primary or post-primary schools are not permitted to charge school fees.

Voluntary contributions by parents are however permissible provided it is made absolutely clear to parents that there is no question of compulsion to pay. The manner in which contributions are sought and collected is a matter for each school management; however their collection should be such as not to create a situation where either parents or pupils could reasonably infer that the contributions take on a compulsory character.

Industrial Disputes

Questions (55)

Clare Daly

Question:

55. Deputy Clare Daly asked the Minister for Education and Skills if his officials, or a company (details supplied) are aware that the main contractor on St Patrick's College, Drumcondra, is preventing union officials from gaining access to the site. [14283/14]

View answer

Written answers (Question to Education)

My Department is providing funding for the St. Patrick's College Campus Development project. A complaint has been made to my officials in relation to engagement with Unions on the site and St. Patrick's College has written to the contractor concerned in that respect. I also understand from the company referred to by the Deputy that the main contractor on site has appointed the Regional Director to be the contact point for all Unions. St. Patrick's College would be able to provide further information or clarification should the Deputy seek it as it is the client on the project.

Schools Building Projects Administration

Questions (56, 57)

Clare Daly

Question:

56. Deputy Clare Daly asked the Minister for Education and Skills further to Parliamentary Question No. 178 of 11 March 2014, if the private company (details supplied) conducts audits on a random basis or if action is only taken following a complaint lodged against a particular contractor. [14284/14]

View answer

Clare Daly

Question:

57. Deputy Clare Daly asked the Minister for Education and Skills what action being taken over the seven contractors who have been found to be non-compliant following audits (details supplied); if these actions are adequate to prevent other contractors from obtaining contracts while in breach of compliancy regulations. [14285/14]

View answer

Written answers (Question to Education)

I propose to take Questions Nos. 56 and 57 together.

My Department's Planning and Building selects the projects to be audited by the company referred to by the Deputy both on a random basis and following receipt of complaints via my Department's on-line complaint system.

As a result of the audits carried out to date five projects have been referred to Revenue Commissioners, one to the Department of Social Protection and one to NERA for further investigation and necessary action if required. As the Deputy is aware the Revenue Commissioners and the Department of Social Protection cannot for a variety of operational reasons comment on individual cases or investigations.

With regard to Building Projects funded by my Department, contractors wishing to tender for major projects must sign a Personal Situation Declaration under Oath confirming that they are in compliance with Regulation 53 of SI 329 of 2006. Any contractor failing to sign this declaration is excluded from tender competitions.

Schools Building Projects Applications

Questions (58)

Dara Calleary

Question:

58. Deputy Dara Calleary asked the Minister for Education and Skills when a school (details supplied) in County Mayo, may expect to receive confirmation that its application for funding to upgrade a technology laboratory has been accepted or rejected; and if he will make a statement on the matter. [14286/14]

View answer

Written answers (Question to Education)

My Department has been in contact with the school referred to by the Deputy in respect of the application for funding to upgrade a technology laboratory. The school in question is to provide further documentation and on receipt, the matter will be considered further and the school authorities will be notified of the outcome.