Michael McGrath (Cork South Central, Fianna Fail)
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274. To ask the Minister for Education and Skills the number of students attending third level colleges in which courses are provided that qualify for tax relief on tuition fees in each of the years since 2015; the number who paid fees in excess of the student contribution charge; and if he will make a statement on the matter. [31012/19]

Joe McHugh (Donegal, Fine Gael)
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I refer the Deputy to the below estimated number of students paying in excess of the student contribution charge since 2015.  The numbers calculated are based on the total number of undergraduate and postgraduate students enrolled in publicly funded institutions; less the students eligible for free fees who would be paying the Student Contribution charge.  The figures also excludes students who have the contribution paid for them in full or part by SUSI, through their eligibility for the Student Support Scheme. The Student Contribution currently stands at €3,000 per student per annum.

I would also advise the Deputy that my Department does not have details regarding the numbers of students in receipt of tax relief on courses.  All details in respect of tax relief are a matter for the Revenue Commissioners and the Minister for Finance.