Seán Fleming (Laois-Offaly, Fianna Fail)
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Question 346: To ask the Minister for Finance if a payment for education fees to a company in Northern Ireland be allowable for income tax purposes in the case of a person (details supplied) in County Laois; and if he will make a statement on the matter. [38590/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Tax relief at the standard rate of tax is available for tuition fees for certain full-time and part-time undergraduate courses of at least two years duration and postgraduate courses of at least one but not more than four years duration. The full definition for approved courses is set out in Section 473A of the Taxes Consolidation Act (TCA) 1997. In order to qualify for the tax relief, the course must be an approved course, which is undertaken in an approved college.

On the information provided, the course in question would appear to of twelve months duration. However it is not clear if it is an undergraduate or postgraduate course. Therefore, the Revenue Commissioners cannot make a determination as to the whether the fees paid in respect of this course would qualify for tax relief. The individual concerned is advised to contact their Revenue District Office regarding the matter.