Michael Lowry (Tipperary North, Independent)
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Question 535: To ask the Minister for Finance the measures he intends to take in Budget 2007 towards reducing VRT. [29641/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The VRT rates and bands are reviewed in the annual Budgetary process and it would not be appropriate to comment further at this stage. The Deputy will be aware that in last year's Budget, I introduced a 50% VRT relief for flexible fuel vehicles and extended to end-2007 a similar relief that was already in place for hybrid electric cars.

Michael Lowry (Tipperary North, Independent)
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Question 536: To ask the Minister for Finance his views on substantially increasing the tax relief available in order to provide greater incentives and financial support to those returning to part-time or full-time fourth education in view of the fact that many fourth level university education courses have fees ranging from €10,000 to €30,000 per annum; and if he will make a statement on the matter. [29642/06]

Brian Cowen (Laois-Offaly, Fianna Fail)
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The maximum amount of qualifying fees allowable under the scheme of tax relief on third level tuition fees, including tuition fees in respect of approved post graduate courses, is €5,000 per academic year at the standard rate of tax. As the Deputy will be aware, I increased the maximum level at which this tax relief is currently allowed from €3,175 in Budget 2005.

The maximum qualifying fees allowable under the scheme are determined by the Minister for Education and Science, with the consent of the Minister for Finance. Thus, any proposal to increase the amount of qualifying fees allowable for the purposes of tax relief would, in the first instance, be a matter for my colleague, Ms Mary Hanafin, TD, the Minister for Education and Science.