Seán Kenny (Dublin North East, Labour)
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Question 129: To ask the Minister for Education and Skills the reason diplomas in a college (details supplied) are not included on the list for approved colleges for tax relief for fees; the criteria for inclusion; and if it is possible to change the current status. [12563/11]

Ruairi Quinn (Dublin South East, Labour)
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Section 473A, Taxes Consolidation Act, 1997, as amended by Section 11 of the Finance Act 2011, provides for 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 courses in E.U. Member States and in non EU countries.

Under the legislation, the definition of an "approved college" extends to any university or similar institution of higher education in a Member State of the European Union (other than the State) which is maintained or assisted by recurrent grants from public funds of that or any other Member State of the European Union (including the State), or is a duly accredited university or institution of higher education in the Member State in which it is situated.

An approved undergraduate course is defined in the legislation as a full-time or part-time undergraduate course of study of at least two years duration in an approved college. An approved postgraduate course is defined as a postgraduate course of study leading to a postgraduate award in an approved college.

Tax relief is not available for tuition fees unless these criteria are met and I have no plans in the current economic climate to extend the scope of this arrangement. I understand that the college in question is a private college located in the UK. I also understand that the college is working towards full accreditation of its courses with the relevant regulating bodies. This development would allow for tax relief to be claimed on tuition fees charged by the college provided the course criteria that I have outlined are also met. Further details in relation to tax relief on tuition fees are available from the Revenue Commisioners on www.revenue.ie