Wednesday, 17 February 2021
Department of Education and Skills
Third Level Fees
562. To ask the Minister for Education and Skills if courses of a facility (details supplied) will be included on the list of approved courses for tax relief on tuition fees; and the criteria for private colleges to be included on the approved list. [8220/21]
The Institution in question has not sought the inclusion of its programmes on the list of approved courses for tax relief on tuition fees at this time.
Section 473A of the Taxes Consolidation Act 1997 set out the conditions for tax relief on tuition fees for higher education. For the purposes of inclusion on the list of approved courses as published by the Revenue Commissioners, an Institution must satisfy the definition of an 'approved college' and provide a programme which meets the definition of an 'approved course' as set out under the Act of 1997.