Dáil Éireann Debate, Tuesday - 11 October 2005
75 Mr. Howlin asked the Minister for Education and Science if she will consider extending free third level fees to part-time students who have not had the opportunity to proceed to third level directly from post-primary school; and if she will make a statement on the matter. [27655/05]
Amharc ar fhreagraI have no plans for extending the free tuition fees schemes to include part-time students.
Section 473A, Taxes Consolidation Act 1997 provides for tax relief on tuition fees, at the standard rate in respect of approved courses at approved colleges of higher education including certain approved undergraduate and postgraduate courses in EU and non-EU member states. The maximum level of qualifying fee for tax relief purposes in respect of the academic year 2005-06 is €5,000. Further details and application forms, IT 31 form, to claim tax relief on tuition fees are available from the Revenue Commissioners.
