Tax relief on fees for third level students

If you’re a 3rd-level student you may be able to claim tax relief on tuition fees paid for approved:

• Undergraduate courses

• Postgraduate courses

• Information technology (IT) and foreign language courses

You can claim tax relief as long as you have actually paid the fees, either on your own behalf or on behalf of another person.

Tax relief is given at the standard rate of 20%. For example, if you have a number of kids undertaking qualifying courses you can claim relief on each course as there’s no limit on the number of individuals for whom you can claim.

From 2011 onwards:

• The maximum amount of fees (including the Student Contribution) that can qualify for tax relief is €7,000 per person per course

• Each claim is subject to a single disregard amount each tax year. This amount is taken away from your qualifying fees. You can't get relief on that portion of the fees starting from 2015 academic year onwards.

• If you’re a full-time student there is no tax relief on the first €3,000 spent on tuition fees (including the Student Contribution) for the academic year starting from 2015 academic year onwards.

• If you’re a part-time student there will be no tax relief on the first €1,500 spent on tuition fees (including the Student Contribution) for the academic year

• If you’re claiming for more than one student, you’ll get full tax relief on tuition fees (including the Student Contribution) for the second or subsequent students

For tax years before 2011, you’re not allowed to claim tax relief on the student services charge (now the Student Contribution) and tax relief is available on qualifying tuition fees up to a maximum of €5,000.

You can’t claim tax relief on:

• Examination or administration fees

• Any part of tuition fees that are met directly or indirectly by a grant, a scholarship or otherwise (i.e. if your fees are reimbursed by an employer)

Undergraduate courses

Tax relief is available for tuition fees paid for:

• Approved full-time and part-time undergraduate courses in both private and publicly funded third-level colleges in the State or in any EU member state

• Full-time and part-time undergraduate courses operated by colleges in any EU member state providing distance education in the State

Note: All courses must be for at least 2 years duration and colleges and courses within the state must be approved by the Department of Education and Skills.

Postgraduate courses

Tax relief is available for tuition fees paid for:

• Approved postgraduate courses in private and publicly funded colleges in the state

• Postgraduate courses in a university or publicly funded college in another EU member state, including such colleges that provide distance education in the State

• Postgraduate courses in a university or publicly funded third-level college in non-EU countries

Note: The person taking the course must already have a primary degree or an equivalent qualification. All courses must be for at least 1 academic year but not more than 4 academic years and must lead to a postgraduate award based on either a thesis or exam.

Information technology and foreign language training courses

Tax relief is available if the course:

• is less than two years duration

• results in the awarding of a certificate of competence (not just a certificate of attendance)

• is approved by SOLAS

Note: Course fees must not be less than €315 and not more than €1,270 (i.e. the course fee and not simply an amount per annum).

Paying fees in instalments

If you choose to pay fees in instalments and at least one instalment is paid in the tax year following the year you started the course, then the relief for fees relating to that academic year may be granted either:

• in the tax year, the course started

or

• the tax year in which the instalment was paid

Note: Relief is only granted in respect of amounts actually paid and subject to the maximum relief available in that academic year.

There is no specific form required to claim relief for tuition fees paid for third level education courses. You can use PAYE services to apply for relief for tuition fees by completing your Form 12.

Alternatively:

• you can send a written claim to your  local tax office during the tax year, provided the fees are paid

or   

• can claim the relief  on your tax return at the end of the year.  

If you receive any grant or payment towards the fees you must include this information when claiming the relief.