Richard Bruton
Ceist:162 Mr. R. Bruton asked the Minister for Education and Science if he will confirm that the tax relief on post-graduate fees will be at least up to a limit of £2,500 which applies to fees in undergraduate courses. [21804/00]
Written Answers. - Third Level Fees.
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.
In relation to existing reliefs for undergraduate courses, the maximum level of qualifying fees is at present £2,500. This maximum level will also apply to postgraduate fees.