Tax Relief on fees for certain training courses - 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
Up to the year 2006 inclusive, an individual can claim tax relief on fees paid by him or her for certain courses in Foreign Language and Information Technology 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.
For the year 2007 onwards, the required relationship has been abolished and an individual can claim tax relief on fees paid by him or her for certain courses in Foreign Language and Information Technology courses on his/her own behalf or on behalf 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);
- be approved by FÁS;
- be of less than two years duration; and
- result in 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', also available from Revenue Forms and Leaflets - LoCall 1890 306 706.
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
- relief will be granted in the tax year during which the academic year of the approved course commenced; and
- 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 
application form (PDF, 51KB).
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 undergraduate course and course providers 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 wwebsite www.revenue.ie or you can contact your Regional PAYE LoCall Service the number for which is listed below.
| 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.
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
September 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.
