Written answers

Tuesday, 15 November 2005

9:00 pm

Photo of Joan BurtonJoan Burton (Dublin West, Labour)
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Question 272: To ask the Minister for Finance if his attention has been drawn to the various expenses incurred by students with regard to An Scrúdú le hAghaidh Cáilíochta sa Ghaeilge (details supplied); if such expenses are allowable for tax purposes as an education course; and if he will make a statement on the matter. [33897/05]

Photo of Brian CowenBrian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that section 473A of the Taxes Consolidation Act 1997 provides 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 EU member states and postgraduate courses in non-EU countries. Tax relief is not available on tuition fees paid in respect of the educational course, An Scrúdú le hAghaidh Cáilíochta sa Ghaeilge, as it does not qualify as an approved course and it is not undertaken in an approved college. The approval of colleges and courses is, in the first instance, a matter for my colleague, the Minister for Education and Science, Deputy Hanafin.

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