Charlie McConalogue (Donegal North East, Fianna Fail)
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Question 59: To ask the Minister for Finance the position regarding correspondence (details supplied); and if he will make a statement on the matter. [35975/12]

Michael Noonan (Limerick City, Fine Gael)
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Firstly, I would like to apologise to the Deputy for the delay in replying to previous correspondence requesting that consideration be given to introducing some type of tax allowance to alleviate the cost for parents who are sending children to study in Dublin. The Government acknowledges the continuing financial pressures on parents and students and is therefore continuing to make significant investment in third level education.

In general, there are no tuition fees payable at undergraduate level apart from the student contribution. There is also a system of means-tested maintenance supports for students of limited incomes, with higher rates of support applying for those attending courses in colleges which are more than 45 kilometers from their normal residence. Where tuition fees are payable in respect of certain full-time and part-time undergraduate and postgraduate courses in approved colleges, tax relief is available in respect of qualifying fees paid by an individual. The current maximum amount of fees that can be tax relieved is €7,000 per course per academic year, subject to certain conditions. The introduction of further tax reliefs along the lines sought by the Deputy could not be justified given the current budgetary position.