Michael Ring
Question:415 Mr. Ring asked the Minister for Finance if he will consider granting tax relief to persons studying a degree outside of the country, when they are not receiving any grant aid from the State. [16213/02]
Vol. 554 No. 5
415 Mr. Ring asked the Minister for Finance if he will consider granting tax relief to persons studying a degree outside of the country, when they are not receiving any grant aid from the State. [16213/02]
As the Deputy will be aware, in the Finance Act 2001, the various tax reliefs for third level education were merged into a single relief and the relief was considerably widened. Generally speaking, the new relief now covers fees paid by undergraduate students in Ireland and EU member states. It also applies to fees paid by postgraduate students in Ireland and in both EU and non-EU member states. Undergraduate courses, which may be full or part time, must be of at least two academic year's duration while postgraduate courses must be of at least one, but not more that four, academic year's duration.