Dáil Éireann Debate, Tuesday - 21 November 2017
161. Deputy Bernard J. Durkan asked the Minister for Finance if a tax relief for student fees paid outside the EU for one year of study exists in the case of a person who has lived and worked in Ireland in the years preceding their study, with particular reference to a student awarded a place in a university (details supplied) due to academic excellence; and if he will make a statement on the matter. [49182/17]
Amharc ar fhreagraSection 473A of the Taxes Consolidation Act 1997 provides for tax relief in respect of qualifying fees paid by an individual in respect of an approved course at an approved college subject to the terms and conditions set out in the section. Tax relief is available where a student attending an approved college carries out an undergraduate course of at least two academic years' duration or a postgraduate course of not less than one and not more than four academic years' duration.
An approved college outside the EU is a university or similar institution of higher education which (i) is maintained or assisted by recurrent grants from public funds of that country, or (ii) is a duly accredited university or institution of higher education in the country in which it is situated.
I am advised by Revenue that the university referred to by the Deputy qualifies as an approved college.
