Vol. 560 No. 1
267 Mr. F. McGrath asked the Minister for Finance if he will urgently change the situation where families who pay third level registration fees receive full tax relief; and if he will review the current unjust situation. [1049/03]
The position is that in Finance Act 2001, I merged and standardised the conditions of the four tax reliefs for third level education into a single relief. The scope of the relief was also considerably widened. Generally speaking, the tax relief now covers tuition fees paid by undergraduate students in Ireland and elsewhere in the EU. It also applies to tuition fees paid by postgraduate students both here and abroad. Undergraduate courses, which may be full or part time, must be of at least two academic years' duration while postgraduate courses must be of at least one, but not more than four, academic years' duration. Tax relief is available up to a maximum of €3,175 per annum at the standard rate of tax.
The relief is restricted to tuition fees paid and does not include amounts paid in respect of registration fees, maintenance or other expenses incurred by third level students. I have no plans at present to change the relief as suggested by the Deputy.
