Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 152: To ask the Minister for Education and Science, further to a previous parliamentary question, if the college in question meets the definition of an approved college for the purposes of section 473A of the Tax Consolidation Act 1997; and if he will make a statement on the matter. [18394/09]

Batt O'Keeffe (Cork North West, Fianna Fail)
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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 course 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 of the Taxes Consolidation Act 1997, to mean a college or institution of higher education in the State which provides courses to which a scheme approved by the Minister under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, applies; or 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 appears 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 of the Taxes Consolidation Act 1997. This has been confirmed by the Higher Education Training and Awards Council.