What is tuition fees relief?
You can get Income Tax relief at 20% on qualifying tuition fees you pay for approved third-level courses at approved colleges. You can claim for fees you pay for yourself or for another person, such as a child or partner.
Which fees qualify?
Qualifying fees are the tuition fees for an approved course, up to €7,000 per course per person, and can include the student contribution. Amounts paid by a grant, scholarship or employer do not qualify, and neither do registration or exam fees.
What is the disregard?
Relief does not apply to a first portion of the fees each year, called the disregard. The disregard is different for full-time and part-time courses, and only one disregard applies to each claim, even if you pay for more than one student. Check the current amount in Revenue’s guidance.
Which courses are approved?
Many full-time and part-time undergraduate and postgraduate courses at approved colleges qualify, including some colleges outside Ireland. Revenue keeps the list of approved colleges and courses, so check yours before you claim.
How do I claim?
PAYE workers claim in myAccount once the fees are paid. Self-assessed taxpayers claim on their Form 11. Keep receipts from the college showing the fees, the course and the student’s name. Flint’s estimator does not calculate this relief.