Tuition fees paid for third level education

Paying tuition fees in instalments

You may pay tuition fees in instalments. For example, you may pay fees for one course over two tax years.

You can claim relief on your tuition fee instalments either:

  • in the tax year that the academic year commenced
  • in the tax year in which you paid the instalment.

If you claim relief for the tax year that the instalment was paid in, you must subtract the disregard amount that applies to that year. It is generally more beneficial to you to claim relief in the tax year that the academic year commenced.

Next: Paying tuition fees in advance