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Dáil Éireann díospóireacht -
Tuesday, 10 Nov 1998

Vol. 496 No. 3

Written Answers. - Tax Reliefs.

Beverley Flynn

Ceist:

425 Ms Cooper-Flynn asked the Minister for Education and Science if a person (details supplied) in County Mayo is entitled to tax relief on an open university course; and if she will receive grant aid. [22593/98]

Section 15 of the Finance Act, 1996, as amended by the Finance Act, 1997, provides for tax relief, at the standard rate, for tuition fees paid in respect of approved part-time undergraduate courses which are of a minimum duration of two years. The following Open University courses have been approved for tax relief, bachelor of arts, bachelor of science and professional diploma in management.

I understand that the person, to whom the Deputy refers, wishes to pursue a postgraduate course with the Open University. As the tax relief provisions only apply to undergraduate courses, she will not be eligible for tax relief in respect of the tuition fees paid for a postgraduate course.

In relation to grant aid, the third level student support schemes operated by my Department do not include any part-time courses.

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