121 Deputy Noel Ahern asked the Tánaiste and Minister for Education and Skills the position regarding tax relief on third level fees; if tax relief is available for all universities including private; if same can be claimed by the parents and if there are any conditions regarding age, living at home and so on; if the rate is 20% or 41%; if it can be claimed by others for example brothers or sisters if parents were not in tax net; and if she will make a statement on the matter. [48020/10]

Section 473A of the Taxes Consolidation Act, 1997 provides for tax relief, at the standard rate of tax, for tuition fees paid in respect of approved full/part-time courses in both private and publicly funded third level colleges and universities in the State and any other EU Member State. This relief also extends to approved post-graduate courses in non- EU member states.

Further details and conditions in relation to this tax relief are available from the Revenue Commissioners.