Anthony Lawlor (Kildare North, Fine Gael)
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To ask the Minister for Finance the reason Revenue Commissioners take into account a bursary awarded by a college when calculating the amount of tax refunded to students who pay fees; and if he will make a statement on the matter. [6383/13]

Michael Noonan (Limerick City, Fine Gael)
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I am informed by the Revenue Commissioners that Section 473A Taxes Consolidation Act 1997 provides, subject to certain conditions, for tax relief at the standard rate of income tax (20%) for qualifying tuition fees paid by an individual in respect of a third level education course including a postgraduate course. I am further informed by the Revenue Commissioners that subsection (4) of Section 473A provides that tuition fees that are, or will be, met directly or indirectly by grants, scholarships or other means are deducted in arriving at the net tuition fees qualifying for tax relief.

In the absence of specific details of the case giving rise to the Deputy’s questions, the Revenue Commissioners are unable to explore the matter further. However, if the Deputy is prepared to forward to my officials details of the specific case giving rise to his Question, my officials will forward such details to the Revenue Commissioners to be examined.