Richard Bruton (Dublin North Central, Fine Gael)
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Question 169: To ask the Minister for Finance if tax relief can be claimed on fees charged at third level which are due to having to repeat the year at college. [42185/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Section 473A Taxes Consolidation Act 1997 provides, subject to certain conditions, for tax relief at the standard rate of income tax for tuition fees up to a maximum of €5,000 paid by an individual in respect of a third level education course including a postgraduate course. Section 473A TCA 1997 does not contain any specific prohibition as regards to tax relief claimed on fees charged at third level that are due to an individual having to repeat an academic year at college.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 170: To ask the Minister for Finance if customers on whom deposit interest accrues twice yearly will be given the benefit of a lower rate of DIRT tax on the interest which was in effect earned prior to 1 January 2009. [42187/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The increased rate of Deposit Interest Retention Tax will apply to interest paid or credited on or after 1 January 2009. Any interest paid or credited before this date will be chargeable at the lower rate.

Richard Bruton (Dublin North Central, Fine Gael)
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Question 171: To ask the Minister for Finance the mileage allowances granted on vehicles used by public servants on official business; and the way this compares with comparable arrangements in the private sector. [42188/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The travel rates, payable per kilometre, in the civil service to reimburse officers for the expenses incurred when they are required to use their own car on official business are as follows:

The civil service travel and subsistence rates are published on the Department of Finance's website. The rates are reviewed annually on a basis agreed between the Department and the staff unions under the auspices of the Civil Service Conciliation and Arbitration Scheme. The expenses that are incorporated into the formula can be divided into two types of costs. Firstly, there are the running costs which include petrol, oil, tyres, maintenance and servicing and secondly there are the overhead costs which include replacement costs, insurance, road tax and licence. Arrangements similar to those in the civil service apply in other areas of the public service although some elements of other schemes may differ from those in the civil service scheme.

I understand that there are varying arrangements in the private sector. This could include the provision of cars, annual allowances and mileage rates. However, the Revenue Commissioners accept that the civil service schedule of rates no more than reimburse actual costs incurred and, accordingly, may be paid free of tax. Amounts up to these rates may also be paid free of tax by employers in the private sector.