HC Deb 24 April 1998 vol 310 cc700-1W
Mr. Willis

To ask the Chancellor of the Exchequer what plans he has for the payment of tuition fees to be set against income for tax purposes. [39028]

Dawn Primarolo

Tax relief is already available for certain payments made for vocational training. Details of the relief are given in the Inland Revenue leaflet IR119 "Tax relief for vocational training". While we have no plans to introduce an expensive general tax relief for tuition fees, the hon. Gentleman should be aware from our recent consultation paper on the Learning Age (Cm 3790) that we are considering targeted public support to encourage people to open individual learning accounts which might involve tax incentives.

Mr. Willis

To ask the Chancellor of the Exchequer if he will allow the payment of tuition fees for full-time undergraduates to be set against income for personal taxation purposes.[39030]

Dawn Primarolo

Help is already available to those who need it most. It would not be appropriate to give tax relief to those able to afford the fees.