Michael McGrath (Cork South Central, Fianna Fail)
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230. To ask the Minister for Education and Skills the number of students attending courses at third level colleges who qualify for tax relief on tuition fees in each year since 2010; the number who paid fees in excess of the student contribution charge; and if he will make a statement on the matter. [49311/17]

Richard Bruton (Dublin Bay North, Fine Gael)
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As the Deputy will be aware tax relief is available for third level tuition fees (including Student Contribution) paid by an individual to an approved college in respect of an approved course.  Queries in relation to the number of individuals that qualify for that tax relief in any particular policy area are more appropriately directed to the Office of the Revenue Commissioners.

In accessing third level education in this State, students may be liable to pay tuition fees and a student contribution.

The Exchequer meets the cost of tuition fees through the Free Fees Initiative which was introduced in 1995 by the then Government to assist third level undergraduate students in publicly funded higher education institutions. Currently, under the terms of the Initiative, the Exchequer meets the cost of tuition fees in respect of eligible students who are pursuing full-time undergraduate courses of study which are a minimum of two years duration in an approved higher education institution. The main conditions of the scheme are that students must be first-time undergraduates, hold inter alia EU/EEA/Swiss nationality in their own right, and have been ordinarily resident in an EU/EEA/Swiss state for at least three of the five years preceding their entry to an approved third level course

The student contribution charge currently stands at €3,000 and applies to all full-time students who benefit under the Free Fees Initiative. However, it is important to recognise that the State pays this contribution (or part of it) on behalf of approximately 43% of undergraduate students as they qualify on means-tested grounds for exemption from the contribution under the Student Grants Scheme.

Tax relief provisions are also available so that second and subsequent siblings do not have to bear the full cost of the student contribution. In addition, higher education institutions have provisions in place to allow students to pay the contribution in at least two moieties. 

Additionally, some students may also be requested by their respective institutions to pay an additional student levy. The determination of the level and payment of such levies are a matter for the institutions themselves and are not collected centrally by my Department.