Brendan Ryan (Dublin Fingal, Labour)
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78. To ask the Minister for Finance if he will re-examine the fairness and rules of allowing persons claim tax back in respect of third level fees, with particular reference to the case of a person (details supplied) who was unable to claim tax back due to not earning enough through being on a low wage; and if he will make a statement on the matter. [39356/16]

Michael Noonan (Limerick City, Fine Gael)
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An individual may claim income tax relief at the standard rate (20%) on qualifying fees paid by him or her in respect of approved third-level courses. An individual may claim tax relief on qualifying fees paid in respect of any person as long as he or she has paid the fees. Qualifying fees means tuition fees, but not examination fees, registration fees or administration fees. In addition, relief is not available in respect of any part of the fees that are met by way of a grant or scholarship. The maximum limit on such qualifying fees at present is €7,000 per annum, per individual, per course. Moreover, for the purposes of the relief, the first €3,000 of qualifying fees in respect of a full-time course, and the first €1,500 of qualifying fees in respect of a part-time course, is disregarded.

I am advised by Revenue that in the case of the person concerned, his income and tax credits for 2015 were such that no income tax was payable by him. In October of this year, the person concerned made a claim for tax relief in respect of tuition fees paid in 2015 in respect of the 2015/2016 academic year. In the circumstances there was no income tax liability against which to offset the tuition fees paid.

Tax reliefs, in general, are only available to those who are liable to taxation. Consequently relief in respect of tuition fees for third-level courses is contingent on a claimant having an income tax liability for the tax year in respect of which the claim is made. I have no plans to change this basic principle. As the person concerned did not pay any income tax for the tax year 2015, he is not entitled to any refund of tax as a result of having paid fees in respect of a third-level course in that year.