Dáil Éireann Debate, Tuesday - 20 September 2011
155 Deputy Bernard J. Durkan asked the Minister for Education and Skills the procedure to be followed in respect of college fees in the case of a person (details supplied) in County Kildare; and if he will make a statement on the matter. [24499/11]
Amharc ar fhreagraThe position is that under my Department's Free Fees Scheme, students who have previously pursued but have not completed a course of third level study and subsequently resume third level studies are not eligible for free fees for the equivalent period of time spent on the first course of study where the third level course concerned attracted exchequer funding. In such cases exchequer funding includes fees, maintenance, tax relief, subsidy towards course cost etc.
As the student referred to by the Deputy was entitled to avail of tax relief on the fees paid in respect of their first course of study, they are not eligible under the Scheme for a second period of study for the equivalent period of time spent on that first course of study.
Where undergraduate students do not meet the eligibility criteria of the Free Fees initiative such students must pay the appropriate tuition fee as determined by the relevant third level institution.
Section 473A, Taxes Consolidation Act, 1997, as amended by Section 11 of the Finance Act 2011, provides for tax relief, 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 in non EU countries. Details are available on the Revenue Commissioners' website at www.revenue.ie.
