Dáil Éireann díospóireacht -
Tuesday, 2 Jul 1996

Vol. 467 No. 7

Written Answers. - Student Tax Allowances.

Seán Haughey

Ceist:

219 Mr. Haughey asked the Minister for Education if she will give details of the scheme of tax allowances available to mature third-level students; whether students attending the Open University are eligible under this scheme; and if she will make a statement on the matter. [14245/96]

Minister for Education (Ms Bhreathnach)

The Finance Act, 1995 provides 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, can avail of the standard rate of tax relief on tution 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 the Minister for Education.

The Finance Act, 1996 provides for tax relief at the standard rate on tuition fees paid by part-time students, including evening students. The relief will apply to part-time undergraduate courses of a minimum of two years duration in certain third level institutions. The tax relief will be available to those in work who are paying for their course of study from their own income.

The tax relief takes effect in the 1996-97 tax year in respect of tution fees paid in the 1996-97 academic year.

The institutions which will be recognised for the purpose of tax relief are:

1. an institution which provide courses to which a scheme approved by the Minister under the Local Authority (Higher Education) Grants Act, 1968 to 1992 applies,

2. a college approved by the Minister for the purpose of section 6 of the Finance Act, 1995.

Under the existing legislative provisions students who are pursuing courses at the Open University are ineligible to avail of such tax relief. I understand that the Minister for Finance has indicated that he has no plans to amend the legislation at this stage.