Tuition fees paid for third level education

How do you calculate the relief?

You will receive relief at the standard rate of tax, which is 20%. This is applied to the total qualifying fees once the disregard amount has been subtracted.

What are the qualifying fees?

The qualifying fee is the amount you pay for tuition fees (including the student contribution). The maximum amount you can claim is €7,000 per person per course.

You might be doing more than one third level course at the same time. You can make a claim for relief on the total amount of qualifying fees you pay for. Each course is restricted to a maximum of €7,000. A single disregard amount is applied to the claim.

You can claim relief for one or more students' tuition fees, as long as you have paid these fees. There is no limit to the number of students you can make a claim for, but the qualifying fee for each course is restricted to a maximum of €7,000. A single disregard amount is applied to the claim.

What is a disregard amount?

Each claim is subject to a single disregard amount each tax year. This amount is taken away from your total qualifying fees. You cannot receive relief on that portion of the fees.

If you have paid fees for more than one course or student, you only subtract the disregard amount once.

There are different disregard amounts for each year, and for full-time or part-time courses.

Amounts to be disregarded in full and part-time courses
YearFull-time coursePart-time course

2017

€3,000

€1,500

2016

€3,000

€1,500

2015

€3,000

€1,500

2014

€2,750

€1,375

2013

€2,500

€1,250

You might pay for full-time courses and part-time courses in the same year. In this case, you should use the full-time course disregard amount.

The following examples show how relief is calculated in a number of scenarios.

Next: Restrictions