Bernard Durkan
Question:196. Deputy Bernard J. Durkan asked the Minister for Finance the tax reliefs available for a de facto family with one child in full-time education; and if he will make a statement on the matter. [36821/14]
View answerTuesday, 30 September 2014
Questions (196)
Written answers
Aside from the personal tax credits and reliefs available to all taxpayers, depending on their circumstances, I assume the question relates specifically to tax relief for tuition fees available in respect of a child attending full time third level education.
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, subject to the terms and conditions set out in that section. 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". Full details of the relief, including the terms and conditions that apply, are set out in Revenue Leaflet IT 31 which is available on the Revenue website www.revenue.ie.