Tuesday, 1 April 2014

Questions (171)

Eoghan Murphy


171. Deputy Eoghan Murphy asked the Minister for Finance if he is considering making primary school fees tax deductible particularly in areas where there is insufficient capacity in local free schools to meet local demand. [15008/14]

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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%), subject to certain minimum thresholds, in respect of qualifying fees paid by an individual for a third-level education course, including a postgraduate course. 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.  

I have no current plans to introduce tax relief for fees paid to private primary or post-primary schools.