Tax Relief on Third-Level Tuition Fees in Ireland

You can claim tax relief of 20% on qualifying third-level tuition fees, up to a maximum of €7,000 per course per academic year. For most approved courses the relief is now applied at source, so the college reduces your fee and you do not need to claim it separately.

What is the tuition fees tax relief?

Tuition fees tax relief reduces the cost of approved third-level courses by giving relief at the standard rate of income tax (20%) on the qualifying fees you pay. It is available to students, or to whoever actually pays the fees on their behalf.

Which courses qualify?

• Full-time and part-time courses in approved third-level colleges and universities.
• Undergraduate and postgraduate courses that last at least one academic year.
• Courses in approved colleges in Ireland and in other EU member states.
• Certain approved courses in private colleges (now validated under the QQI framework).

How much can I claim?

The relief is 20% of your qualifying tuition fees, up to a maximum of €7,000 in qualifying fees per course per academic year. The student contribution (about €3,000) does not qualify, and for part-time courses the first €3,000 of fees is disregarded.

How the relief works now (at source)

For most approved undergraduate and postgraduate courses, the 20% relief is now applied at source by the college or course provider — the fee you are charged already reflects the reduction, so there is nothing extra to claim. If your course does not apply the relief at source, you can claim it on your annual income tax return.

If you are unsure whether your course qualifies, or you have paid fees that were not reduced at source, talk to Bradán Accountants — we will make sure you claim the relief you are entitled to.

Sources

• Revenue.ie – Tax relief for tuition fees
• Citizens Information – Tax relief on third-level fees