Joanna Tuffy (Dublin Mid West, Labour)
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To ask the Minister for Finance if he will provide an update on the number of applications for tax relief in respect of the third level registration fee; the amount refunded in total to those qualifying for the relief and how this compares with his estimates for this tax relief; and if he will make a statement on the matter. [38087/12]

Michael Noonan (Limerick City, Fine Gael)
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The most recent year for which final information is available on the cost to the Exchequer, and the number of taxpayers availing, of the tax relief for third level educational fees is for the income tax year 2010. The relevant figures are shown as follows:

The numbers availing represent income earners who were in a position to absorb at least some of the tax relief and thereby give rise to an Exchequer cost. They do not include the numbers of potential claimants whose entitlements to other tax reliefs were sufficient to reduce their liability to tax to nil without reference to the specific relief. The numbers availing are rounded to the nearest hundred as appropriate.

Projections for income tax receipts are based on assumed movements in macro-economic parameters and not by reference to the expected costs of individual tax reliefs. Accordingly, I am not in a position to provide a comment requested by the Deputy on how the emerging cost of the tax relief in question compares with estimated cost. A married couple who has elected or has been deemed to have elected for joint assessment is counted as one tax unit.