In December last year, I established a working group on third-level private commercial colleges to make recommendations to me on a code of standards for the purpose of approving colleges and courses which would be eligible for tax relief on fees. This is in line with the policy set out in the White Paper, "Charting Our Education Future", and provided for in the 1995 Finance Act.
The working group has received submissions from the various interested parties, and has consulted directly with the sector.
The working group is due to report to me by the end of this month, and the tax relief will apply in respect of approved courses in approved colleges in the forthcoming 1996-97 academic year.