Vol. 540 No. 1
489 Mr. Kenny asked the Minister for Education and Science the reason psychology courses run by the Open University are not tax deductible in part; his views on whether such courses are expensive and that they would add to the availability of qualified psychologists in the education system; and if he will make a statement on the matter. [19845/01]
The various tax reliefs for third level education were merged into a single relief in the Finance Act, 2001. The 2001 Act also widens considerably the scope of the relief. Subject to the terms of the Act, tax relief is available in respect inter alia of approved courses in colleges or institutions in an EU member state which provide distance education in Ireland. In common with other institutions, the Open University may seek to have specific courses, including courses in psychology, designated as approved courses for the purposes of the Act.
The level of fees charged for Open University courses are a matter for that institution. The National Education Psychological Service, NEPS recognises qualifications in psychology gained through the Open University. NEPS will shortly advertise for the recruitment of further educational psychologists as part of the development plan for the service, and graduates of the Open University with the appropriate qualifications will be able to apply for these posts.
Question No. 490 answered with Question No. 486.
