I am informed by the Revenue Commissioners that the Department of Education advises them from time to time of courses which have been approved for tax relief under section 15 of Finance Act, 1996 as amended by section 7 of Finance Act, 1997. A list of the approved courses is sent to all tax offices and is updated as the Department of Education advises that new courses are approved.
In the case of the course in question, diploma in safety, health and welfare at work, in UCC, the Department of Education advised the Revenue Commissioners on 4 September 1997 that the course had been approved. I understand that an application for tax relief was refused by the Cork tax office in June of 1997 as the course was not approved at that stage. The particular taxpayer called to the Cork tax office on 9 September 1997 but as the revised list had not been circulated at that stage the tax office could not confirm that the relief was due for 1996-97. I understand that the Cork tax office has since been in touch with the taxpayer and that the relevant relief has now been given.
