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Dáil Éireann díospóireacht -
Tuesday, 26 Nov 1996

Vol. 472 No. 1

Written Answers. - Tax Relief.

Cecilia Keaveney

Ceist:

117 Cecilia Keaveney asked the Minister for Finance whether there is scope to introduce tax relief for parents putting their children through third level education; and if he will make a statement on the matter. [22692/96]

This Government has already introduced a number of measures that have directly assisted parents sending or proposing to send their children into third level education, in particular the abolition of fees for publicly funded third level colleges. As regards tax relief, the Finance Act, 1995, contains a provision providing for tax relief on fees paid for approved full time courses in approved third level private colleges in the State. Further, under the Finance Act, 1996, relief is also available to an individual paying his or her fees for an approved part-time course in an approved public or private college in the State. I have no plans, at present, to widen the scope of these reliefs.

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