Tuition fees paid for third level education

Paying tuition fees in advance

If you pay college fees in advance (for example, to get a discount), relief can be allowed as follows:

  • If you have details of the amounts due for each year, you can claim those amounts over the duration of the course. This is subject to the maximum amount of €7,000 per person per course. The disregard amount should be applied to each claim.
  • If you do not have a yearly breakdown of fees, the total amount paid can be divided evenly by the number of years of the course. Each year is subject to a maximum of €7,000 per person per course. The disregard amount should be applied to each claim.

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