399. Deputy Richard O'Donoghue asked the Tánaiste and Minister for Finance the policy rationale behind the €3,000 disregard amount threshold for third-level tuition fees tax relief, given that the student contribution charge has been capped at €2,500 following Budget 2026 measures; his views that this structural gap completely excludes middle-income families paying for a single student, from receiving tax relief on their out-of-pocket costs; and if he will review the threshold in upcoming budgets to provide meaningful cost-of-living relief to middle-class households who do not qualify for means-tested grants but must pay their own way. [64441/26]

400. Deputy Richard O'Donoghue asked the Tánaiste and Minister for Finance the policy rationale behind the €3,000 disregard amount threshold for third-level tuition fee tax relief (details supplied); if he acknowledges that this structural gap completely excludes middle-income families paying for a single student from receiving any tax relief on their out-of-pocket costs; and if his Department will review this threshold in upcoming budgets to provide meaningful cost-of-living relief to the middle-class households who do not qualify for means-tested grants but must pay their own way. [64468/26]

I propose to take Questions Nos. 399 and 400 together.

Section 473A of the Taxes Consolidation Act 1997 (TCA) provides for income tax relief in respect of qualifying tuition fees paid by an individual for a third level education course (including a postgraduate course), subject to the conditions set out in that section. The relief is granted at the standard rate of income tax (currently 20%), where an individual pays “qualifying fees” for an approved course whether on his or her own behalf or on behalf of another individual.

“Qualifying fees” refer specifically to tuition fees in respect of an approved course at an approved college and includes what is referred to as the “student contribution”.

The maximum amount of fees that can qualify for the relief is €7,000 per person, per course, per academic year. Each claim is subject to a single disregard amount each tax year. This amount is taken away from the total qualifying fees for the claim, such that relief can't be received on the disregarded portion. The disregard is currently €3,000 in the case of a full-time student and €1,500 for a part time student. If a claim has been made for more than one student or course, this disregard amount will only be deducted from the claim once.

The Programme for Government commits to: “Continue to reduce the Student Contribution Fee over the lifetime of the Government to ease the financial burden on students and families at the start of each academic year, in a financially sustainable manner”. In line with this, the annual student contribution fee from 2026 was reduced by €500 to €2,500.

Further information on claims for tuition fees paid for third level education, including lists of approved colleges and courses, is available on the Revenue website at:

www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/education/tuition-fees-paid-for-third-level-education/index.aspx.

As the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances.

It is a longstanding practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.