Tuition fees paid for third level education

How to claim relief on tuition fees

Tuition fee claims can be submitted during the tax year or after the tax year has ended.

Making a claim during the tax year

PAYE customers can make a claim in the current tax year provided the fees are paid for at the time of the claim. You can claim relief using PAYE Services in myAccount. You can do this by following these steps:

  • sign into myAccount
  • click the ‘Manage your tax’ link
  • select ‘Claim tax credits’
  • select ‘You and your family’ and ‘Tuition fees’.

If you do not have access to myAccount, you can claim relief by sending a written claim to your tax office using Form IT31.

Making a claims after the tax year has ended

You can make a claim after the tax year has ended by completing an Income Tax Return.

How to complete an Income Tax Return if you pay tax under the PAYE system

The quickest and easiest way to complete an Income Tax Return is by using PAYE Services in myAccount. You can do this by following these steps:

2019 and subsequent years:

  • sign into myAccount
  • click on ‘Review your tax’ link in PAYE Services
  • request Statement of Liability
  • click on ‘Complete Income Tax Return’
  • in the ‘Tax Credits & Reliefs’ page select ‘Tuition Fees’
  • complete and submit the form.

2018 and prior years:

  • sign into myAccount
  • click the 'Review your tax' link in PAYE Services
  • select the Income Tax Return for the relevant tax year
  • in the ‘Tax Credits & Reliefs’ page select ‘Tuition Fees’
  • complete and submit the form.

How to apply if you pay tax under the self-assessed system

The relief is claimed by completing the tuition fees section on your Form 11 annual tax return at the end of the year.

If you receive any grant, scholarship or payment towards the fees you must include this information when claiming the relief.

If more than one person paid for the tuition fees, each person can claim their own portion of the relief.

If you are married or in a civil partnership, and you are jointly assessed, then you will share the relief. This will be repaid to each person in proportion to the amount of tax each has paid.

Record of receipts

If you make a claim for tuition fees, you must keep a record of the receipts. You do not need to submit these receipts when you are claiming. However, we may request to view them if your claim is checked.

You must keep receipts for six years once you have claimed for these expenses.

You can use the Receipt Tracker on RevApp to keep a digital record of your receipts. You have an option to store them on your device or in Revenue cloud storage. If you keep the receipts in cloud storage, you do not need to keep paper copies. However the receipt images you upload must be readable.