Michael McGrath (Cork South Central, Fianna Fail)
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Question 156: To ask the Minister for Finance if a person (details supplied) in County Cork could claim tax relief for qualifying third level fees. [42952/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I have been informed by the Revenue Commissioners that qualifying third level fees are allowable against Irish tax liability. I understand that in the particular case referred to by the Deputy, the taxpayer is working in the United Kingdom, and is not liable to pay tax in Ireland. Any claim for tax relief must therefore be made to the UK tax authorities.