Tuition fees paid for third level education
How to claim relief on tuition fees
Tuition fee claims can be submitted after the tax year has ended. In certain circumstances claims can be made during the tax year.
Making claims after the tax year has ended
You will have to wait until you receive your P60 statement for the year. If you are jointly assessed you must also wait for the P60 statement for your spouse or civil partner.
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.
How to apply if you are a PAYE taxpayer
You can use myAccount to complete a Form 12 tax return for the year you wish to claim for. You can do this by following these steps:
- Sign into myAccount.
- Click the 'Review your tax' link in PAYE Services.
- Select the Form 12 for the relevant tax year.
- In the ‘Tax Credits & Reliefs’ page select ‘Tuition Fees’ and add it as a tax credit.
You can instead send a written claim using Form IT31, to your Revenue office.
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.
Making claims during the tax year
You 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 by sending a written claim to your tax office using Form IT31.
If you receive any grant, scholarship or payment towards the fees you must include this information when claiming the relief.
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.