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 2020’ link
  • select ‘Add new 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 Revenue office using Form IT31. You can find the address of your Revenue office in Contact us.

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 2016-2019’ 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.

Receipts needed in order to make a claim for tuition fees

You are required to keep all original receipts for six years when making
a claim for tuition fees. You do not need to submit these receipts when you make your claim. However, we may request to view them if your claim is selected for checking.

The Revenue Receipts Tracker app (RRTA) is the quickest and easiest option to save your receipt details or images, or both, to Revenue storage. If you choose this option, the information you provide will automatically be uploaded to your Income Tax return. This makes it easier for you to complete your return. You are not required to keep copies of paper receipts if you use Revenue storage.

You can also choose to save receipt details or images, or both, to your mobile device only. You must keep a record of original receipts for six years if you avail of this option.

The receipt images you upload must be legible.

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