Dáil Éireann díospóireacht -
Thursday, 1 Oct 1998

Vol. 494 No. 3

Written Answers - Tax Reliefs.

Noel Ahern

Ceist:

210 Mr. N. Ahern asked the Minister for Finance if he will examine the issue of tax relief for tuition fees paid to approved colleges; the reason £2,500 is the maximum payable; if the full fee can in the future be allowed for tax relief purposes; if the scheme can be amended accordingly; if the commercial pilot course in Euroair Flight training School, Waterford with annual fees of £20,000 plus, can be incIuded; if United Kingdom universities with fees of £12,000 per annum, where free or reduced fees are not available, can be included; his views on whether £600 is not sufficient against these fees; and if he will make a statement on the matter. [18214/98]

Minister for Finance (Mr. McCreevy)

Following the introduction of free fees in publicly funded third level colleges, tax relief at the standard rate for fees paid for full-time courses in private colleges was introduced in the Finance Act, 1995. The Finance Act, 1996 provided relief for fees paid for part-time third level education. In both cases the relief applies only to approved undergraduate courses in the State. Relief is not available for courses abroad.

Under the relevant legislation the approval of colleges and courses is a matter for the Minister for Education and Science in accordance with codes of standards laid down by that Minister with the consent of the Minister for Finance. For the purposes of tax relief, the level of qualifying fee for each approved course is also set by the Minister for Education and Science with my consent.

All of these measures are targeted 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. I have no proposals at present to extend these schemes.