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Tuition fees paid for third level education

  1. Overview
  2. How do you calculate the relief?
  3. Restrictions
  4. Paying tuition fees in instalments
  5. Paying tuition fees in advance
  6. How to claim relief on tuition fees
  7. Approved colleges and courses

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.

Next: How to claim relief on tuition fees

Published: 15 May 2023 Print this page

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