Seamus Brennan
Ceist:101 Mr. S. Brennan asked the Minister for Education if her attention has been drawn to an apparent anomaly in her decision to exclude British validated courses in Irish private third-level colleges for the purposes of the new personal tax relief; if she has satisfied herself with this anomaly, particularly in view of a student taking a similar course in a British based college who would be eligible for a grant from her Department and who could then avail of free fees in a British third-level college; the reason the new tax relief is not available to persons who have completed certificate or diploma courses, some of which exempt students from the first year of a degree course, when those students go on to take a full degree course; the plans, if any, she has to regularise the situation for the benefit of Irish students studying in Irish private third-level colleges; and if she will make a statement on the matter. [11210/96]