Denis Naughten (Roscommon-South Leitrim, Fine Gael)
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Question 90: To ask the Minister for Finance if third level college registration fees are liable to tax relief; the projected financial cost for 2008 in view of the increase in such fees; and if he will make a statement on the matter. [5379/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Tax relief is not available in respect of third level college registration fees. There is therefore no financial cost in this area, in terms of tax foregone by the Exchequer, for 2008.

I would like to inform the Deputy that tax relief is however available in respect of third level tuition fees. This relief is given in respect of tuition fees for approved undergraduate and postgraduate courses, in approved third level colleges, up to a maximum limit of €5,000 per annum at the standard rate of tax.

Relief in respect of qualifying tuition fees cost €14.3 million in 2005, the latest year for which figures are available.