Michael Noonan
Ceist:242 Mr. Noonan asked the Minister for Finance the reason income tax relief on fees is not available to students undertaking part-time post graduate study; and if he will make a statement on the matter. [11862/98]
Written Answers. - Tax Reliefs.
I would point out that free fees in publicly funded third level colleges, as well as tax relief for private third level colleges and for part-time third level education only apply to undergraduate students.
All of these measures were targeted at undergraduate students to facilitate greater first time access to third level education. As the Deputy will appreciate the introduction of these measures has meant the commitment of large scale resources to third level education in addition to the significant resources already committed to this sector. It is essential that scarce resources are carefully targeted.