Oscar pays tuition fees for his two children in 2017. One is doing a full-time course, costing €6,000 plus the student contribution of €3,000. The other is doing a part-time course, costing €2,000 plus the student contribution of €1,500.
The qualifying tuition fees are €7,000 (full-time course fees of €9,000 are restricted to the maximum limit of €7,000) and €3,500, for a total of €10,500.
He must subtract the disregard amount of €3,000 from €10,500.
This leaves him with €7,500. He is allowed tax relief of 20% on this amount, which is €1,500.