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Amendment of section 473A (relief for fees paid for third level education, etc.) of Principal Act.
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11.— Section 473A of the Principal Act is amended by substituting the following for subsection (4A):
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“(4A) In any claim or claims for relief under this section made by an individual in respect of qualifying fees—
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(a) where the qualifying fees, or part of the qualifying fees, the subject of the claim or claims concerned relate to a full-time course or full-time courses—
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(i) for the year of assessment 2013 there shall be disregarded the first €2,500 or the full amount of those fees, whichever is the lesser,
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(ii) for the year of assessment 2014 there shall be disregarded the first €2,750 or the full amount of those fees, whichever is the lesser, and
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(iii) for the year of assessment 2015 and each subsequent year of assessment there shall be disregarded the first €3,000 or the full amount of those fees, whichever is the lesser,
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(b) where all the qualifying fees the subject of the claim or claims concerned relate only to a part-time course or part-time courses—
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(i) for the year of assessment 2013 there shall be disregarded the first €1,250 or the full amount of those fees, whichever is the lesser,
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(ii) for the year of assessment 2014 there shall be disregarded the first €1,375 or the full amount of those fees, whichever is the lesser, and
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(iii) for the year of assessment 2015 and each subsequent year of assessment there shall be disregarded the first €1,500 or the full amount of those fees, whichever is the lesser.”.
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