Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that a person can claim tax relief at the standard rate of income tax (20%) on qualifying tuition fees. The tax relief can be claimed either on the individual's tax return or at the end of the tax year when the fees have been paid. In this instance, the income earned by the person (details supplied) was below the tax threshold and no tax was deducted during the year in which the tuition fees were paid. Under these circumstances, there is no tax repayment due.