Michael McGrath (Cork South Central, Fianna Fail)
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Question 666: To ask the Minister for Education and Science the position regarding fees in third level institutions (details supplied). [22491/09]

Batt O'Keeffe (Cork North West, Fianna Fail)
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Under the terms of my Departments Free Fees Initiative, the Exchequer meets the cost of tuition fees of eligible students who are attending approved undergraduate courses in the State. One of the main conditions of the scheme is that students must be first-time undergraduates. Therefore where a student already holds an undergraduate qualification, regardless of when obtained, they are not eligible for free tuition fees under the scheme. The Deputy may be aware that Section 473A of the Taxes Consolidation Act, 1997 provides for tax relief on tuition fees, at the standard rate of tax in respect of approved courses at approved colleges of higher education including approved undergraduate courses.