Frances Fitzgerald
Ceist:36 Ms F. Fitzgerald asked the Minister for Finance the plans, if any, he has to extend tax relief to students undertaking a course with the Open University, including post-graduate students. [24826/96]
Written Answers. - Students' Tax Relief.
The Finance Act, 1996 introduced a measure providing for tax relief at the standard rate on fees paid by students in respect of approved part-time undergraduate courses at approved colleges. Approved colleges are colleges to which a scheme approved by the Minister for Education under the Local Authority Higher Education Grants Acts, 1968-92 applies and private colleges in the State approved by the Minister for Education under section 6 of the Finance Act, 1995.
The operation of this new scheme of relief will be reviewed by my Department in consultation with the Department of Education before the 1997 Finance Bill.