Dáil Éireann díospóireacht -
Wednesday, 4 Oct 2000

Vol. 523 No. 2

Written Answers. - Third Level Fees.

Richard Bruton

Ceist:

229 Mr. R. Bruton asked the Minister for Education and Science if he will give full details of tax relief provisions that apply to third level study, distinguishing the thresholds for different types of courses at undergraduate and postgraduate levels. [20860/00]

Minister for Education and Science (Dr. Woods)

A number of tax reliefs are available for fees paid for third level education. The Finance Act, 1995, provides for tax relief on tuition fees paid by students attending private third level colleges. Such students or their parents, as appropriate, can avail of tax relief, at the standard rate of tax, on tuition fees paid in respect of full-time undergraduate courses of at least two years duration in such colleges, provided that both the college and the course satisfy the prescribed codes of standards and are approved by the Minister for Education and Science.

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 and followed in colleges approved for the higher education grants scheme or in colleges which satisfy the prescribed codes of standards.

In the 1997 Finance Act provision was made to extend tax relief, at the standard rate, for tuition fees paid in respect of approved part-time undergraduate courses operated by colleges in any EU member state providing distance education in the State. In relation to the above reliefs, the maximum level of qualifying fees is £2,500.

The Finance Act, 1999, extended tax relief to tuition fees paid in respect of full-time undergraduate courses in publicly funded universities or similar third level colleges in other EU member states. The courses must be of at least two years duration. In line with the provisions of the third level student support schemes, courses in medicine, dentistry, veterinary medicine or teacher training do not qualify for the relief. The amount of tuition fees paid that qualifies for tax relief is the actual amount of such fees up to a maximum limit equivalent to IR£2,500.

The Finance Act, 2000, provides for the introduction of tax relief for postgraduate fees paid in publicly funded colleges here and in other EU member states, as well as fees paid in respect of approved postgraduate courses in approved private third level colleges here. This relief, at the standard rate of tax, will be available to full-time and part-time postgraduate students and includes distance education courses offered by publicly funded colleges in other EU member states. Further details and application forms to claim tax relief on tuition fees are available from the Revenue Commissioners.