Tuition Fees
- Who can Claim?
- Conditions to Qualify
- Approved Courses that Qualify
- Relief Due
- See Lists for Approved Colleges
- Documentation Required
- Where to send claim
- Reference Material
Tax relief at the standard rate of tax is available for the following:
Tuition fees paid for certain full-time and part-time undergraduate courses of at least 2 years duration. The relief applies to fees up to €5,000.
Tuition fees paid for certain training courses in the areas of information technology and foreign languages. The relief applies to fees ranging from €315 to €1,270.
Tuition fees paid for certain postgraduate courses.
Who can Claim?
An individual who pays fees to Private/Publicly Funded Third Level Colleges on behalf of him/herself or any other individual.
Conditions to Qualify
- The course must be an approved course in an approved college in the State, in another EU member State or non-EU member State (only postgraduate courses in latter case)
- Full-time and part-time Undergraduate Courses must be of at least 2 years duration.
- Postgraduate Courses must be of at least 1 but not more than 4 years duration.
- Training courses in the areas of foreign language and information technology must be of less than 2 years duration.
Courses that do not appear on the annual lists that are supplied to Revenue by the Department of Education & Skills may still qualify for relief where they satisfy the conditions of Section 473A
Approved Courses that Qualify
- Full time and part-time undergraduate courses in publicly funded and certain approved private colleges in the State,
- Full time and part-time undergraduate courses in publicly funded or accredited colleges in EU member States
- Postgraduate courses in Publicly Funded and certain approved private colleges in the State
- Post graduate courses in publicly funded or accredited colleges in EU and non-EU countries
- Certain distance learning courses.
Relief Due
Relief is per course, per academic year. Claims for more than one child can be made. Maximum - €5,000 per course (€3,175 prior to 2005).
Foreign Language & FAS Courses:
- Minimum - €315 per course
- Maximum - €1,270 per course
See Lists for Approved Colleges
Approved Foreign Language Courses/Course Providers (Excel, 21KB)- Approved Information Technology Courses/Course Providers (Excel, 105KB)
Colleges which are approved for the Higher Education Grants Scheme (PDF, 92KB)- Full-time undergraduate courses in private colleges (PDF, 137KB)
- Part-time undergraduate courses in public and private colleges (PDF, 328KB)
- Postgraduate courses in public and private colleges (PDF, 425KB)
Documentation Required
A written application giving the following details:
- Amount of Tuition Fees
- Name and address of individual who paid tuition fees
- Name and address of student
- Course of study and duration
- Confirmation that the college is publicly/privately funded in an EU\non-EU country
Receipts for Tuition Fees paid do not need to be submitted with the claim. However a receipt should be retained by the claimant as it may be requested at a later point for verification.
Where to send claim
Use your PPS number to find the postal address for your Revenue office in our Contact Locator
Reference Material
- Section 473A TCA 1997
- Section 476 TCA 1997
- Leaflet IT 31 - Tax Relief for Tuition Fees
- Leaflet IT31A - Tax Relief for fees paid by an individual for certain training courses in Foreign Languages and Information Technology
