Peter Burke (Longford-Westmeath, Fine Gael)
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733. To ask the Minister for Education and Skills if his Department will review the possibility of retrospective further tax relief on third-level fees; if measures will be considered which can be accessed later than the calendar year in which the fees were paid, for example, as part of the remaining balance of a student loan; and if he will make a statement on the matter. [21299/21]

Simon Harris (Wicklow, Fine Gael)
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The timeframes for the claiming of all tax reliefs, including those on third level fees, are set out by the Taxes Consolidation Act 1997 and are managed by the Revenue Commissioners. There are no current plans to revise these timeframes as they relate to tax relief on third level fees. However, these matters remain under review.

Further information on the current tax relief scheme and options for claiming this relief can be found online here: .