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Tax Reliefs Data

Dáil Éireann Debate, Tuesday - 24 July 2018

Tuesday, 24 July 2018

Ceisteanna (244)

Michael McGrath

Ceist:

244. Deputy Michael McGrath asked the Minister for Finance the number of persons claiming tax relief on third-level tuition fees in each complete tax year since 2014; the cost of the relief for each year in tabular form; and if he will make a statement on the matter. [33795/18]

Amharc ar fhreagra

Freagraí scríofa

Section 473A of the Taxes Consolidation Act 1997 provides for tax relief at the standard rate of income tax in respect of qualifying fees paid by an individual for a third level education course, including a postgraduate course.

The most recent year for which statistics on the relief are available is 2015.  The number of persons claiming the relief and the cost since 2014 are as follows:

Year

Claimants

Cost

  €M

2015

23,900

12.9

2014

24,000

12.7

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