asked the Minister for Finance the reason why the university fees payable in respect of mature students are not allowable against income tax.
Written Answers. - Mature Students' University Fees.
305.
The principle underlying the whole system of income tax personal allowance is to graduate the tax by giving relief to broad categories of taxpayers. Relief is in general given by a deduction of a fixed amount and not by reference to actual expenditure incurred in different cases. An example of this would be the child allowance, the amount of which does not purport to represent the cost of maintaining and educating the child.
To give relief for educational expenses would be against this underlying principle and would generate demands for all sorts of claims arising out of personal or domestic circumstances of the taxpayer with very grave consequences as regards yield of tax and problems of administration.