Michael Healy-Rae (Kerry, Independent)
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54. To ask the Minister for Finance the reason the costs of sending children to college are not allowable against tax (details supplied); and if he will make a statement on the matter. [46141/18]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 473A of the Taxes Consolidation Act 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 on the Revenue website at

www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/education/tuition-fees-paid-for-third-level-education/index.aspx.

There is no specific provision for tax relief in relation to the living costs associated with attending college e.g. accommodation costs. However, the rent-a-room scheme provides significant levels of relief to the providers of accommodation within their own home to persons on both a 7 day a week and "digs" basis.