§ Baroness Jegerasked Her Majesty's Government:
What consideration they are giving to allowing income tax relief in respect of tuition fees paid by part-time students following approved courses to degree standard or equivalent; and what would be the estimated cost of such a concession.
§ The Minister of State, Treasury (Lord Cockfield)In general the income tax does not provide for relief in respect of personal expenditure. I am afraid therefore that it would not be right to extend tax relief to tuition fees paid by part-time students following approved courses to degree standard or equivalent. The estimated cost would be about £5 million a year. The issue involved, however, is not so much one of cost but of the general principles underlying the tax.