458 Mr. McEllistrim asked the Minister for Education and Science if she will provide tax relief on registration fees paid by persons who do not qualify for the grant to attend third level. [8287/07]

Section 473A, Taxes Consolidation Act, 1997, provides tax relief for eligible persons, at the standard rate of tax, for tuition fees paid in respect of approved courses at approved colleges of higher education including certain approved undergraduate and postgraduate courses in E.U. Member States and postgraduate courses in non E.U. countries. Any extension of the current arrangements would have significant cost implications. At present there are no plans to expand the provisions of tax relief.