Vol. 466 No. 2
102 Mr. Gallagher (Laoighis-Offaly) asked the Minister for Education if she will give details of the provisions that currently apply or will apply in 1996 to allow for tax relief on fees incurred by students on full-time third-level courses in private colleges and students on part-time third-level courses. [11214/96]
Under section 6 of the Finance Act, 1995, provision has been made for tax relief on tuition fees paid by students who are attending private third level colleges which are outside the scope of the free fees initiative. Such students or their parents, as appropriate, may now avail of the standard rate of tax relief on tuition fees paid in respect of full-time undergraduate courses of at least two years' duration in such colleges, provided that both the college and the course satisfy codes of standards laid down by me.
Tax relief will be available on tuition fees for full-time undergraduate courses up to a maximum level of £2,500. This figure applies uniformly for all approved courses, and is generous enough to cover in full the fees for the vast majority of third level courses in private colleges.
The Finance Act, 1996, provides for tax relief at the standard rate on tuition fees paid by part-time students, including evening students. This relief will apply to undergraduate courses of a minimum of two years' duration in third level institutions which are recognised for the purposes of higher education grants. The relief also applies to similar courses in private third level colleges which satisfy the codes of standards. The tax relief will be available to those in work who are paying for their course of study from their own income.
