Dáil Éireann Debate, Thursday - 25 May 2006
81 Aengus Ó Snodaigh asked the Minister for Education and Science her views on whether under the current system fees, persons need to be relatively well off to enter college on a part-time basis. [19955/06]
Amharc ar fhreagra83 Mr. Crowe asked the Minister for Education and Science her views on abolishing part-time fees for students; and if she has had discussions with any of the relevant parties involved. [19947/06]
Amharc ar fhreagra102 Ms O’Sullivan asked the Minister for Education and Science if her Department has given consideration to providing free fees to part-time third level students who have not previously studied at third-level; if so, the cost to the Exchequer of same; and if she will make a statement on the matter. [19880/06]
Amharc ar fhreagraI propose to take Questions Nos. 81, 83 and 102 together.
I have no plans at present to extend the free tuition fees schemes to include part-time students.
I wish to advise the Deputy of the provisions under Section 473A, Taxes Consolidation Act, 1997. This provides tax relief for eligible persons, at the standard rate of tax, for tuition fees paid in respect of approved courses at approved colleges of higher education including certain approved undergraduate and postgraduate courses in E.U. Member States and postgraduate courses in non EU countries.
Tax relief for courses of at least two years' duration at undergraduate level extends to approved full/part-time courses in both private and publicly funded third level colleges in the State and any other EU Member State and approved full/part-time courses operated by Colleges in any EU Member State providing distance education in the State.
In 2001, Section 29 of the 2001 Finance Act amended the Taxes Consolidation Act, 1997 to provide for:
(a) The amalgamation of the then existing four tax reliefs for third level education fees
(b) The section also extended the relief by removing the restrictions
•For repeat years
• On individuals undertaking more than one course,
•On individuals already holding a third level qualification and
•The exclusion of certain courses in medicine, dentistry, veterinary medicine and teacher training
(c) The relief is also extended to postgraduate fees paid for third level education in private and publicly funded third level colleges in non-EU countries.
(d) Tax relief for undergraduate fees is also now available in EU countries for duly accredited private third level colleges.
Tax Relief on tuition fees is claimed directly from the Tax Office using an I.T. 31 Form. Details of approved colleges and courses are also available on Revenue's Internet site at www.revenue.ie.
