Tax Relief for Tuition Fees in respect of Third Level education - IT 31

Introduction

This leaflet outlines the tax relief available in respect of tuition fees paid by an individual in respect of Third Level education in an approved college in respect of an approved course.

Details of tax relief available for fees paid by an individual for certain training courses in Foreign Languages and Information Technology are available in Leaflet IT 31a.

Who can claim?

Up to the year 2006 inclusive, an individual could claim tax relief on fees paid in respect of Third Level courses on his/her own behalf or on behalf of a spouse, child or person in respect of whom the individual is/was the legal guardian. With effect from 2007 onwards, the required relationship has been abolished and an individual can claim tax relief on fees paid for Third Level courses as long as he/she has paid the qualifying fees.

Amount of Relief

Relief is available at the standard rate of income tax and there is a 'cap' on the amount of relief that may be claimed details of which are provided in Leaflet IT 1 'Tax Credits, Rates and Reliefs', also available from Revenue Forms and Leaflets - LoCall 1890 306 706.

Relief is not available in respect of:

• any part of the tuition fees that are or will be met directly or indirectly by grants, scholarships, by an employer or otherwise;
• administration, registration or examination fees.

This relief is allowable per course per academic year. If you have paid college fees in respect of more than one individual attending college in an academic year, relief is due to you in respect of the fees paid for each person up to the maximum limit per course.

Where fees are paid in instalments and any such amounts are paid in a tax year following the year in which the academic year of the approved course commenced, then the relief for fees relating to that academic year may be granted either -

• in the tax year during which the academic year of the approved course commenced;

or

• the tax year in which the instalment was paid.

However, relief will only be granted in respect of amounts actually paid and subject to the maximum relief available in that academic year.

How may the relief be claimed?

You can apply for this relief by completing the application form (PDF, 43KB).

You should retain a receipt from the course provided in relation to tuition fees for which relief has been claimed as it may be requested for verification at a later date.

Relief shall not be given in respect of a year of assessment in respect of more than one approved course.

Tuition Fees - Third Level Education

Approved Colleges

Approved Colleges for the purpose of the tuition fees tax relief include:

• Universities, Public and Private Colleges and Institutes of Higher Education in the State that provide courses that are approved for higher education grants;
• A college or institution of higher education in the State which operates in accordance with certain codes of standards laid down by the Minister for Education and Skills (these colleges and institutions must be approved by the Department of Education and Skills for the purposes of this tax relief);
• Publicly funded or duly accredited Universities and Institutions of Higher Education in another EU Member State;
• A college or institution of higher education in any other EU Member State providing distance education in this State, which provides courses approved for the Higher Education Grants Scheme (this includes the Open University);
• Publicly funded or duly accredited Universities and Institutions of Higher Education in non-EU Member States (N.B. applies to postgraduate courses only); and
• Colleges or Institutions (in the State and in any EU Member State) which provide distance education in the State and which operate in accordance with a certain code of standards laid down by the Minister for Education and Skills (these colleges and institutions must be approved by the Department of Education and Skills for the purposes of this relief).

Approved Undergraduate Courses

Undergraduate courses must:

• be carried out in an approved college;
• be of at least 2 academic years duration; and
• in the case of courses carried out in colleges and institutions that require approval by the Department of Education and Skills for the purposes of this tax relief, the course must be approved by that Department.

Approved Postgraduate Courses

Postgraduate courses must:

• be carried out in an approved college;
• be of at least 1 academic year but no more than 4 academic years in duration; and
• lead to a postgraduate award based on either a thesis or an examination.

Also, the person taking the course must already have a primary degree or equivalent qualification.

Lists of Approved Colleges and Courses

Annual lists of approved Third Level colleges in the State and approved undergraduate and postgraduate courses in the State are available on our website www.revenue.ie

The lists for a current tax year are not available until after 1 July each year.

Further Information

If you need further information or clarification on any point, you can visit our website www.revenue.ie or you can contact your Regional PAYE LoCall Service, the number for which is listed below.

All calls are charged at local rates. Please note that the rates charged for the use of 1890 (LoCall) numbers may vary among different service providers.

If you are calling from outside the Republic of Ireland, please phone +353 (1) 702 3011.

If you are a person with a disability and require this leaflet in an alternative format the Revenue Access Officer can be contacted at accessofficer@revenue.ie

Revenue Commissioners

October 2008

This leaflet is intended to describe the subject in general terms. As such, it does not attempt to cover every issue which may arise in relation to the subject. It does not purport to be a legal interpretation of the statutory provisions and consequently, responsibility cannot be accepted for any liability incurred or loss suffered as a result of relying on any matter published herein.

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