- Qualifying Conditions
- Who can Claim?
- Lists of Approved Colleges and Courses
- Relief Due
- How do I claim the relief?
Full qualifying conditions and details of the tax relief due, along with the maximum limit and disregarded amounts, are available in Leaflet IT31 - Tax Relief for Tuition Fees in respect of Third Level Education.
For information on tax relief for fees paid for certain training courses in Foreign Languages and Information Technology, refer to Leaflet IT31A.
Who can Claim?
You can claim tax relief on fees paid for approved Third Level, Foreign Languages and Informational Technology courses in respect of any person as long as you have paid the qualifying fees, which include:
- Tuition fees
- Student contribution (post 2011).
Income tax relief is not due on:
- administration fees, examination fees, or registration fees,
- any part of the fees that are covered by grants, scholarships, an employer or otherwise.
Lists of Approved Colleges and Courses
Annual lists of approved Third Level colleges, undergraduate and postgraduate courses in the State are supplied to Revenue by the Department of Education and Skills.
Courses that do not appear on this list may still qualify for relief.
Refer to Section 473A - Relief for fees paid for Third Level education, for full qualifying conditions.
Third Level Education
Relief is granted per student, per course, per academic year and is allowed at the standard rate of income tax.
Foreign Language and Information Technology Courses:
Relief, up to the maximum limit allowed is granted once the minimum amount is paid (see Leaflet IT31A ), and is allowed at the standard rate of tax.
Refer to Leaflet IT1 – Tax Credits, Allowances and Reliefs for the current rates of income tax.
How do I claim the relief?
To claim the relief, complete the relevant claim form and forward it to your Revenue office, the address of which can be found in our Contact Locator.
- Claim for Tax Relief in respect of Tuition Fees (PDF, 214KB),
- Tax Relief for certain training courses in Foreign Language and Information Technology (PDF, 227KB)
Updated: December 2015