Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 519: To ask the Minister for Education and Science if a private college (details supplied) in County Kildare has applied for approval by him for the purposes of tax relief in respect of tuition fees paid by an individual in respect of third level education; and if he will make a statement on the matter. [46252/08]

Batt O'Keeffe (Cork North West, Fianna Fail)
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Section 473A, 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.

An approved college in the State, in relation to a year of assessment, is defined under Section 473A, Taxes Consolidation Act, 1997 to mean a college or institution of higher education in the State which (i) provides courses to which a scheme approved by the Minister under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, applies, or (ii) operates in accordance with a code of standards laid down by the Minister.

The college referred to by the Deputy has applied for approval for tax relief. However, it would appear from the information provided by the College to date that the College does not meet the definition of an approved college for the purposes of Section 473A, Taxes Consolidation Act, 1997 and this has been confirmed to the College by the Higher Education Training and Awards Council (HETAC).