Tax Relief on fees paid for certain training courses in Foreign Language and Information Technology - IT 31A

Introduction

This leaflet outlines the tax relief available in respect of fees paid by an individual for certain training courses in foreign language and information technology.

Details of the tax relief available with regard to fees paid by an individual in respect of Third Level education are contained in Leaflet IT 31.

Who can claim

An individual can claim tax relief on fees paid by him or her for certain courses in Foreign Language and Information Technology on his or her own behalf or any other individual.

Conditions for Relief

To qualify for relief, the course must be:

  • an Information Technology or Foreign Language course (other than a postgraduate course)
  • on the list of approved courses published on www.revenue.ie
  • less than two years duration and
  • completed with the awarding to successful candidates of a certificate of competence (and not just a certificate of attendance).

Note: A foreign language is defined as a language other than an official language of the State. Therefore, courses on the Irish or English language do not qualify.

Relief

In relation to Foreign Language and Information Technology courses, tax relief is available at the standard rate of income tax where the net tuition fees for an approved course are more than €315. Relief is not available where the net tuition fees are less than €315. The maximum relief is €1,270 per course. The standard rate of tax applicable in a tax year is given in Leaflet IT 1 'Tax Credits, Rates and Reliefs', or phone LoCall 1890 306 706, (ROI), + 353 1 702 3050 (from abroad) to request this leaflet. This is an automated telephone service and you will be asked to give your name, address and the title of the leaflet you require.

Relief will not be 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.

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.

How may the relief be claimed?

You can apply for this relief by completing the pdfapplication form (PDF, 162KB).

You should retain a receipt from the course provider 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.

Lists of Approved Colleges and Courses

Annual lists of approved Foreign Language and Information Technology courses and undergraduate course providers are available on our website.

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

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

Time Limit for Repayment Claims

A claim for tax relief must be made within four years after the end of the Tax year to which the claim relates. For example, claims for 2012 must be made by 31 December 2016. Please note you must have paid income tax during the year of your claim in order to receive a repayment. If you owe income tax to Revenue for an earlier year, your repayment may be reduced by this amount.

Further information

If you need further information visit www.revenue.ie or contact your Revenue LoCall Service whose number is listed below (within the Republic of Ireland only).

Region Areas Covered Telephone No.
Border Midlands West Region Cavan, Donegal, Galway, Leitrim, Longford, Louth, Mayo, Monaghan, 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

Please note that the rates charged for the use of 1890 (LoCall) numbers may vary amongst different service providers.

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

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

February 2016


pdfIT31A - Tax Relief on fees paid for certain training courses in Foreign Language and Information Technology (PDF, 499KB)


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.

(Adobe Acrobat Reader PDFExternal link)

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