Written answers

Thursday, 27 January 2005

5:00 pm

Photo of Finian McGrathFinian McGrath (Dublin North Central, Independent)
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Question 93: To ask the Minister for Finance if there is tax relief for families of students doing a BSc general nursing following a BA; and if he will make a statement on the matter. [2217/05]

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that income tax relief is available on the cost of tuition fees paid on behalf of a student who is undertaking a BSc in general nursing within the State following a BA provided the course is an approved course at an approved college in accordance with the provisions of the tax relief scheme in question. A list of the approved courses at approved colleges can be found on the Revenue website at www.revenue.ie.

If the student is undertaking a BSc in general nursing outside the State, the tuition fees may qualify for tax relief provided the college is in an EU member state and certain criteria are met. I am informed by the Revenue Commissioners that to give a more informed view on such courses, they would need details of the course and the relevant college.

Tuition fees paid by an individual on his or her own behalf or on behalf of a spouse, child or person for whom the individual is the legal guardian qualify for tax relief. In the case of undergraduate and postgraduate courses, the amount of relief, which may be claimed, is determined by the Minister for Education and Science, with the consent of the Minister for Finance. The current amount of maximum relief allowed per academic year in respect of third-level fees is €3,175 at the standard rate of tax. For the academic year 2005-06 onwards, the maximum relief will be €5,000 at the standard rate of tax.

The relief may be claimed at the end of the tax year or, for PAYE taxpayers, it may be claimed via the PAYE system during the tax year when the fees have been paid. No relief is available for any part of tuition fees that are met directly or indirectly by grants, scholarships, by an employer or otherwise or in respect of administration or examination fees. The explanatory leaflet — IT31 — in respect of tax relief on tuition fees is available on the Revenue website at www.revenue.ie. The application form for claiming the relief is contained in the explanatory leaflet.

Photo of Brian O'SheaBrian O'Shea (Waterford, Labour)
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Question 94: To ask the Minister for Finance the reason a person (details supplied) in County Waterford has been refused incapacitated child tax credit; and if he will make a statement on the matter. [2218/05]

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)
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Section 465 of the Taxes Consolidation Act 1997 provides for an incapacitated child tax credit to cover a child who is permanently incapacitated by reason of mental or physical infirmity. After budget 2005, the value of the credit is €1,000 per child per annum. A child under 18 is regarded as permanently incapacitated by reason of mental or physical infirmity only if the infirmity is such that there would be reasonable expectation that if the child were over the age of 18 years the child would be incapacitated from maintaining himself or herself.

With regard to the case mentioned in details supplied by the Deputy, I am advised by the Revenue Commissioners that a claim for the incapacitated child tax credit was made to Waterford revenue district on 22 December 2004. The Revenue Commissioners have informed me that a medical report submitted in this case indicates that the child concerned suffers from attention deficit hyperactivity disorder. The essential point in the report relates to the provision of a resource teacher so that the child can develop his academic and social potential. The inspector considered that the conditions for the relief were not satisfied. The medical report submitted did not refer to the fact that the child suffers from dyslexia; however, this condition would not satisfy the criteria for the relief either.

A domiciliary care allowance awarded in this case would be paid to a parent by the Department of Health and Children in respect of care being given and would be awarded by reference to a different set of qualifying criteria.

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