Dáil Éireann Debate, Tuesday - 15 February 2022
552. Deputy Charles Flanagan asked the Minister for Further and Higher Education, Research, Innovation and Science if he will consider abolishing the current disregard amount in place in respect of tax relief on college fees for PAYE parents who are not eligible for assistance through the SUSI grant scheme; and if he will make a statement on the matter. [8411/22]
View answerSection 473A of the Taxes Consolidation Act 1997 set out the conditions for tax relief on tuition fees for higher education.
As the Deputy will appreciate, while the operation of the student grant scheme support measures for third level students is a function of this Department, the disregard amount referenced is a matter for the Revenue Commissioners.
Further information on the current tax relief scheme and options for claiming this relief can be found online here: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/education/tuition-fees-paid-for-third-level-education/index.aspx .
