- 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 maximum limit on such qualifying fees for the academic year 2013/2014 is €7,000, per individual per course. Certain amounts of qualifying tuition fees are disregarded in respect of each claim. Full details of the tax relief due along with the disregarded amounts and examples outlining how the relief works are available in Leaflet IT31 - Tax Relief for Tuition Fees in respect of Third Level Education.
- 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
- 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 is per course, per academic year. Claims for more than one child can be made. Maximum - €7,000 per course for the year 2011 and subsequent years (€5,000 for the years 2005 to 2010 inclusive and €3,175 for years prior to 2005).
Foreign Language & FAS Courses:
- Minimum - €315 per course
- Maximum - €1,270 per course
A written application giving the following details:
- Amount of Tuition Fees
- Name, address and PPSn of the individual who paid tuition fees
- Name, address and PPSn of the 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.
Time Limit for Repayment Claims
A claim for repayment of tax must be made within four years after the end of the tax year to which the claim relates.
Where to send claim
Use your PPS number to find the postal address for your Revenue office in our Contact Locator
- 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
Updated: April 2014