Maureen O'Sullivan (Dublin Central, Independent)
Link to this: Individually | In context

Question 188: To ask the Minister for Finance the reason that there is no tax relief on fees paid to a college (details supplied) for an Irish student who graduated from there with a degree in fashion design. [14529/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
Link to this: Individually | In context

Section 473A of the Taxes Consolidation Act 1997 provides for tax relief at the standard rate of income tax (20%) in respect of qualifying fees paid by an individual in respect of a third level education course. Qualifying fees means tuition fees paid in respect of an approved course at an approved college. The maximum annual limit on which tax relief can be claimed is €5,000 @ 20% (standard rate) per course. The tax relief is confined to tuition fees only and does not extend to items such as registration fees, administration fees, accommodation, etc. Tuition fees that are, or will be, met directly or indirectly by grants, scholarships, employer contribution or other means are to be deducted in arriving at the net fees qualifying for tax relief.

An approved course means either, (a) a full-time or part-time undergraduate course of study of at least 2 academic years' duration at an approved college; or (b) a postgraduate course of study leading to a postgraduate award, based on a thesis or on the results of an examination or both, in an approved college-

of not less than one academic year, but not more than 4 academic years, in duration,

that requires an individual, undertaking the course, to have been conferred with a degree or an equivalent qualification

As regards an approved college, the school referred to in the details supplied would qualify as an approved college for the purposes of the scheme if it is a university or similar institution of higher education in a Member State of the European Union (other than in the State) which is maintained or assisted by recurrent grants from public funds of that country or is a duly accredited university or institution of higher education in the country in which it is situated.

In practice, it is a matter for the individual claiming the tax relief to obtain a letter from the relevant university or similar institute of higher education in that other EU Member State confirming that it is a university or similar institution of higher education in a Member State of the European Union (other than in the State) which is maintained or assisted by recurrent grants from public funds of that country or is a duly accredited university or institution of higher education in the country in which it is situated.

If such a letter is obtained and the claimant is satisfied that the course then falls within the definition of 'an approved course', then the matter can be referred again to the relevant Revenue office that dealt with the claim initially for that office to re-examine claim for relief.