Bernard Durkan (Kildare North, Fine Gael)
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Question 26: To ask the Minister for Finance if a tax refund of €800 is payable in respect of fess paid for third level education in the case of a person (details supplied) in County Kildare.; and if he will make a statement on the matter. [32002/11]

Michael Noonan (Limerick City, Fine Gael)
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I have been advised by the Revenue Commissioners that tax relief is available for fees paid by an individual for approved courses in approved colleges. The claim maybe in respect of a number of students. For 2011 and subsequent years the maximum annual relief for tuition fees is €7,000 @ 20% per individual per course i.e. €1,400 but limited to the amount of tax paid in the year by the claimant. The first €2,000 of all fees claimed by an individual does not qualify for tax relief where any one of the students to whom the claim refers is a full time student or the first €1,000 of all fees claimed where all of the students are part-time students. Further details, including the application form, are available in Leaflet IT31 available on the Revenue website – www.revenue.ie .