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?
For the tax year 2007 and subsequent years, an individual can claim tax relief on fees paid for Third Level courses in respect of any individual as long as he or she has paid the qualifying fees.
Amount of Relief
Relief is available at the standard rate of income tax (20%) and there is a 'cap' on the amount of relief that may be claimed, details of which are provided hereunder and for subsequent years in Leaflet IT 1 'Tax Credits, Rates and Reliefs', also available from Revenue Forms and Leaflets - LoCall 1890 306 706.
| Academic year | Maximum Limit (cap) |
|---|---|
| 2007/2008 | 5,000 |
| 2008/2009 | 5,000 |
| 2009/2010 | 5,000 |
| 2010/2011 | 5,000 |
| 2011/2012 | 7,000 |
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.
- For the year 2011 and subsequent years the first €2,000 of each claim is disregarded for relief, where any one of the students in respect of whom the claim is being made is a full-time student.
- In the case of a claim for relief where all the students concerned are studing part-time, the first €1,000 of the claim for relief is disregarded.
For the tax year 2010 and prior years the tax relief is confined to tuition fees only and does not extend to items such as registration fees or administration fees.
For the tax years 2011 and subsequent tax years, the tax relief is allowable in respect of tuition fees including the Student Contribution.
The following examples outline how the relief works:
Parent with just one child in third level education
| 2010 | Amount | 2011 | Amount |
|---|---|---|---|
| Student Registration Fees | €1,500 | Student Contribution | €2,000 |
| Tax Relief | Nil | Tax Relief | Nil |
| 2010 | Amount | 2011 | Amount |
|---|---|---|---|
| Student Fees | €5,000 | Student Fees | €5,000 |
| Tax Relief | €1,000 [€5,000 @ 20%] | Tax Relief | €800 [(€5,000 - €1,000) @ 20%] |
| 2010 | Amount | 2011 | Amount |
|---|---|---|---|
| Student Fees | €5,000 | Student Fees | €5,000 |
| Tax Relief | €1,000 | Tax Relief | €600 [(€5,000 - €2,000) @ 20%] |
| 2010 | Amount | 2011 | Amount |
|---|---|---|---|
| Student Fees | €5,000 | Student Fees | €5,000 |
| Tax Relief | €1,000 | Tax Relief | €800 [(€5,000 - €1,000) @ 20%] |
Parent with three children in third level education
| 2010 | Amount | 2011 | Amount |
|---|---|---|---|
| Student Registration Fees | €4,500 | Student Contribution | €6,000 |
| Tax Relief | Nil | Tax Relief | €800 [€6,000 - €2,000)@ 20%] |
| 2010 | Amount | 2011 | Amount |
|---|---|---|---|
| Student Fees | €15,000 | Student Fees | €15,000 |
| Tax Relief | €3,000 | Tax Relief | €2,800 [(€15,000 - €1,000) @ 20%] |
| 2010 | Amount | 2011 | Amount |
|---|---|---|---|
| Student Fees | €15,000 | Student Fees | €15,000 |
| Tax Relief | €3,000 | Tax Relief | €2,600 [(€15,000 - €2,000) @ 20%] |
This relief is allowable per course per student 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?
The relief can be claimed either on the individual's tax return at the end of the tax year or a claim can be made during a tax year for that year once the fees have been paid and the relief can be granted in the tax credit certificate.
You can apply for this relief by completing the 
application form (PDF, 124KB). (Download and complete on screen).
Details of any payment(s) received or to be received towards the fees must accompany the claim.
You should retain all receipts regarding the claim for tuition fees for a period of 6 years as they may be requested for verification at a later date.
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
This leaflet is for general information only. For further information you can visit: www.revenue.ie or contact your Regional PAYE LoCall Service, whose number is listed below (within the Republic of Ireland only).
| Region | Areas Covered | Telephone No. |
|---|---|---|
| Border Midlands West Region | Cavan, Monaghan, Donegal, Mayo, Galway, Leitrim, Longford, Louth, Offaly, Roscommon, Sligo, Westmeath | 1890 777 425 |
| Dublin Region | Dublin (City and County) | 1890 333 425 |
| East & South East Region | Carlow, Kildare, Kilkenny, Laois, Meath, Tipperary, Waterford, Wexford, Wicklow | 1890 444 425 |
| South West Region | Clare, Cork, Kerry, Limerick | 1890 222 425 |
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.
4-year time limit - A claim for tax relief must be made within 4 years after the end of the tax year to which the claim relates.
Accessibility
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
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.
Revenue Commissioners
August 2011
