Dáil Éireann díospóireacht -
Tuesday, 27 Nov 2001

Vol. 545 No. 1

Written Answers. - Adult Education.

Pat Carey

Ceist:

351 Mr. P. Carey asked the Minister for Education and Science if, in view of the Government's policy for lifelong learning, he will consider extending the provision of relief from income tax under the Taxes Consolidation Act, 1997, to modular programmes where the potential exists for the module to accumulate to the equivalent of courses eligible in respect of approved third level courses in approved colleges; and if he will make a statement on the matter. [29891/01]

Minister for Education and Science (Dr. Woods):

The Taxes Consolidation Act, 1997, as amended, provides relief from income tax, at the standard rate of tax, for tuition fees paid in respect of approved third level courses in approved colleges. The relief applies, inter alia, to approved part-time undergraduate courses of a minimum duration of two years at colleges approved for the higher education grant scheme and to approved full-time and part-time courses of a minimum duration of two years in private third level colleges.

Generally speaking, courses in colleges under the aegis of the Higher Education Authority are approved for tax-relief purposes by the Higher Education Authority. Courses in the Institutes of Technology and private colleges are, generally speaking, submitted for approval to the Higher Education and Training Awards Council. Tax relief is currently available for outlay on nationally certified third-level courses and certain information technology and language courses conducted by FÁS. The White Paper on adult education, Learning for Life, recommended that a working group be established to explore and cost the feasibility of extending tax relief to all participants on nationally certified adult learning programmes, irrespective of their location, duration or level and of treating all investment in human capital by employers on the same basis for taxation purposes as other capital investment.

There are over 80 recommendations in the White Paper, which sets out a comprehensive and long-term strategy for the future development of the adult education sector. These recommendations will be implemented on a phased basis as resources and staffing levels permit. This particular recommendation will be pursued in due course in collaboration with the Revenue Commissioners. Any amendment to the tax relief provisions in respect of third level tuition fees, is of course, a matter for my colleague, the Minister for Finance, Deputy McCreevy.