Noel Rock (Dublin North West, Fine Gael)
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150. To ask the Minister for Finance the number of applications for tax relief in respect of the third level registration fee; the amount refunded in total to those persons qualifying for the relief; the way in which this compares with his Department's Estimates for this tax relief; and if he will make a statement on the matter. [22335/16]

Michael Noonan (Limerick City, Fine Gael)
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I assume that the Deputy is enquiring about tax relief on tuition fees (including the student contribution) for which relief is available.

Data relating to the tax relief for tuition fees is available on the Tax Expenditures table available on the Revenue Statistics webpage (www.revenue.ie/en/about/statistics/costs-expenditures.html). This shows the estimated number of applications and cost to the Exchequer of relief in respect of qualifying third level education fees.

When tax measures are introduced or amended, an estimate of their cost in the first and full year are generally calculated. Such estimates would be influenced by the numbers of students and qualifying courses, as well as the income tax liabilities of those paying the relevant tuition fees in the tax year concerned. Therefore, the scheme is demand led in nature and the cost fluctuates accordingly.