Tax Code.

Dáil Éireann Debate, Tuesday - 31 March 2009

Tuesday, 31 March 2009

Ceisteanna (141)

Leo Varadkar

Ceist:

155 Deputy Leo Varadkar asked the Minister for Finance the cost to the State of the tax reliefs available in respect of tuition fees in 2008; the amount claimed by individuals in respect of courses they undertook themselves as against their children, other dependants and so on; the amount claimed in respect of full-time undergraduate courses, part-time undergraduate courses, full-time postgraduate courses, part-time postgraduate courses, information technology training courses and language training courses. [13034/09]

Freagraí scríofa

Minister for Finance (Deputy Brian Lenihan)

The most recent year for which the necessary detailed information is available on the cost of tax relief for tuition fees is the income tax year 2005. The cost to the Exchequer is estimated at approximately €14.3 million and the number who availed of it was 29,900. I am informed by the Revenue Commissioners that the other information sought by the Deputy is not available. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.