§ Baroness Jegerasked Her Majesty's Government:
What would be the estimated cost of allowing part-time students taking degree courses at univerities, who pay fees out of taxed income, to set this cost against tax liability.
The Minister of State, Department of Transport (The Earl of Caithness)It is not possible to provide a reliable estimate since insufficient information is available about the income levels and marginal tax rates of part-time university students.