Tony McLoughlin (Sligo-Leitrim, Fine Gael)
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97. To ask the Minister for Finance if tax relief is readily available for third level education; if so, the reason no tax relief is available for lower education levels; and if he will make a statement on the matter. [10559/17]

Michael Noonan (Limerick City, Fine Gael)
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Section 473A of the Taxes Consolidation Act (TCA) 1997 provides for tax relief at the standard rate of income tax (20%) in respect of qualifying fees paid by an individual for a third level education course, subject to the terms and conditions set out in that section.  Qualifying fees mean tuition fees in respect of an approved course at an approved college, reduced by the amount of the "student contribution" which, in the case of a full-time course, is currently €3,000. Full details of the relief, including the terms and conditions that apply, are set out in Revenue Leaflet IT 31 which is available on the Revenue website at .

In addition, Section 476 TCA 1997 provides for income tax relief for approved courses in foreign languages and information technology subject to certain conditions. Tax relief at the standard rate of income tax is available in respect of fees paid for such courses where the fees are not less than €315 and not more than €1,270.  Full details of the relief, including the terms and conditions that apply, are set out in Revenue Leaflet IT 31A which is also available on the Revenue website at .

At primary and secondary levels, the State offers free education to all eligible individuals, meaning that tuition fees are not charged to individuals for these services. For this reason I am not in favour of offering additional tax reliefs in respect of individuals who opt for fee paying alternatives to the free education offered by the State.