If I pay the registration fee for a grandchild who is starting in UCD, is there any tax benefit to me? I pay tax at the highest rate.

Ms EK, Dublin

Getting to grips with the cost of college is uppermost in the minds of the families of many of the students just embarking on their third-level education.

One of the great advantages in Ireland is that such education is free. Many would argue that this is unsustainable and, in any case, that it has failed to achieve its stated objective of encouraging people who otherwise could not afford to go to college to continue to pursue their education. They’re probably right in both regards, not least because of the ubiquitous “student contribution”.

Successive “open and transparent” governments have been unable to resist tapping the wallets of third-level students (or their parents and other relatives) while lacking the courage to address the substantive issue of funding third-level education in this State. And part of this game of smoke and mirrors has been its approach to the tax relief you mention.

Thus, anyone can claim tax relief on fees paid for third-level courses as long as you pay the “qualifying fees”. Quaintly, in our “free” third-level system, qualifying fees are deemed to be tuition fees, which exist in Ireland only for people repeating a college year or undertaking post-graduate education.

It expressly excludes examination fees, registration fees or administration fees.

As registration fees increased to the point where they became onerous, it became clear that there was need for some room for manoeuvre. Thus, registration fees were renamed as a “student contribution” and it was decided that this would be among the college costs eligible for tax relief at 20 per cent.

However, before you congratulate yourself on your good fortune, you should know that alongside this reform, the Government introduced a system of discards – money spent that would not be taken into account for tax relief.

Surprisingly, in the case of the student contribution/registration fee, this discarded amount precisely mirrors the cost incurred.

Thus, last year, when the student contribution was a maximum of €2,500, the discard before applying for tax relief was also €2,500.

This year, as your grandchild enters the system, the student contribution has risen to a maximum of €2,750 – and so has the discard.

It has already been decided that the discard in 2015 will be €3,000 as the student contribution rises to – you guessed it – a maximum of €3,000, a not inconsiderable sum for many in these financially stretched times.

The bottom line is that you will not be eligible for any tax relief in respect of the cost of college entry paid by you for your grandchild. On the plus side, if a second grandchild enters college and you also pay their charge, you will benefit somewhat.

To use this year’s figures, you would be paying a student contribution of €2,750 in respect of each of them, a total of €5,500. The first €2,750 would be discarded and you would be entitled to relief of €550, which is 20 per cent of the outstanding amount paid of €2,750.

Getting to grips with succession Last week, Mr DK enquired about the allocation of his mother’s estate as her will split it between himself and his brother. Unfortunately, his brother has predeceased his mother, who is still alive.

I stated that, if specific provision was not made, it would fall into the residue of the estate and be allocated accordingly. Several learned friends have been in touch to point me in the direction of section 98 of the Succession Act 1965.

This is relevant particularly where a beneficiary under a will dies before receiving the inheritance but leaves behind "issue" – ie children or grandchildren – who are still alive when the person making the bequest dies.

The precise wording is: “Where a person, being a child or other issue of the testator to whom any property is given (whether by a devise or bequest or by the exercise by will of any power of appointment, and whether as a gift to that person as an individual or as a member of a class) for any estate or interest not determinable at or before the death of that person, dies in the lifetime of the testator leaving issue, and any such issue of that person is living at the time of the death of the testator, the gift shall not lapse, but shall take effect as if the death of that person had happened immediately after the death of the testator, unless a contrary intention appears from the will.

In plain language, the inheritance would pass to the estate of the deceased brother of Mr DK and would be treated according to the wishes outlined in his own will. If none exists, it would pass to his spouse and children under the laws on intestacy.

In any case, it would not go to his brother as part of the residue – unless their mother’s will explicitly negates the provisions of section 98 in her will, which would be pretty exceptional.

The fundamental advice I gave – that his mother should amend her will to ensure it reflects her specific wishes – is still valid. Sorry for any confusion.

Send your queries to Dominic Coyle, Q&A, The Irish Times, 24-28 Tara Street, Dublin 2, or email dcoyle@irishtimes.com. This column is a reader service and is not intended to replace professional advice.