Finance (No. 2) Act 2013

Amendment of section 473A of and Schedule 29 to Principal Act (relief for fees paid for third level education, etc.)

14. The Principal Act is amended—

(a) in section 473A—

(i) by substituting the following for subsection (4):

“(4) For the purposes of this section, a payment in respect of qualifying fees shall be regarded as not having been made in so far as any sum in respect of, or by reference to, such fees—

(a) has been or is to be received, directly or indirectly, by the individual or, as the case may be, the person by whom the course is being, or was, undertaken, from any source whatever by means of grant, scholarship or otherwise, or

(b) is refunded or partly refunded by an approved college.”,


(ii) by inserting the following after subsection (9):

“(10) Where any fees that are the subject of a claim for relief under this section are refunded or partly refunded by an approved college, it shall be the duty of the individual by whom the claim is made to notify the Revenue Commissioners within 21 days of receipt of such refund that the refund has been received.”,


(b) in Schedule 29, in column 3, by inserting “section 473A” after “section 267B”.