Tax relief for third-level fees
Information
You may be able to claim tax relief on tuition fees paid for approved:
- Undergraduate courses
- Postgraduate courses
- Information technology (IT) and foreign language courses.
Lists of courses and colleges approved for relief each year are published on the Revenue website.
You can claim tax relief as long as you have actually paid the fees, either on your own behalf or on behalf of another person.
You cannot claim tax relief on:
- Examination or administration fees
- Any part of the tuition fees that is met directly or indirectly by a grant, a scholarship or otherwise, e.g. where fees are reimbursed by an employer.
Changes since 1 January 2011
Tax year 2011 onwards
For the 2011 tax year and after you can claim the Student Contribution as part of the tuition fees tax relief. The maximum annual relief for tuition fees including the Student Contribution is €7,000 per person per course.
Disregards: If you are claiming for a full-time student there is no tax relief on first €2,000 of all tuition fees. If the claim refers to a part-time student there is no tax relief on the first €1000 of tuition fees. If you are claiming for more than one student, this means that you will get full tax relief on the Student Contribution for the second or subsequent students.
You can find examples of the effect of these changes to tuition fees tax relief (pdf) on the Revenue website.
Tax years before 2011
You are not allowed to claim tax relief on the student services charge (now the Student Contribution) and tax relief is available on qualifying tuition fees up to a maximum of €5,000.
Rules
Undergraduate courses
Tax relief is available for tuition fees paid for:
- Approved full-time and part-time undergraduate courses in both private and publicly funded third-level colleges in the State
- Approved full-time and part-time undergraduate courses in both private and publicly funded third-level colleges in any EU member state. This includes courses in medicine, veterinary medicine, dentistry and teacher training.
- Full-time and part-time undergraduate courses operated by colleges in any EU member state providing distance education in the State.
Conditions for granting tax relief for undergraduate courses
- Courses must be for at least two years' duration
- Colleges and courses within the State must be approved by the Department of Education and Skills
Postgraduate courses
Tax relief is available for tuition fees paid for:
- Approved postgraduate courses in private and publicly funded colleges in the State
- Postgraduate courses in a university or publicly funded college in another EU member state, including such colleges that provide distance education in the State
- Postgraduate courses in a university or publicly funded third-level college in non-EU countries.
Conditions for granting tax relief for postgraduate courses
- Courses must be for at least one academic year but not more than four academic years in duration and must lead to a postgraduate award based on either a thesis or an examination.
- The person taking the course must already have a primary degree or an equivalent qualification.
Information technology and foreign language courses
Tax relief is available in respect of fees paid for training courses in information technology and foreign languages (other than postgraduate courses) if certain conditions are met:
- The course involved must be less than two years' duration
- It must result in the awarding of a certificate of competence (and not just a certificate of attendance)
- The course must be approved by FÁS.
Details of schemes
Revenue publishes detailed leaflets about tax relief for tuition fees. Leaflet IT 31 covers tax relief for undergraduate and postgraduate courses. Leaflet IT 31A covers tax relief for information technology and foreign language courses.
Rates of tax relief
Tax relief is given at the standard rate. There is no limit on the number of individuals for whom you can claim.
Undergraduate and postgraduate courses
2011 tax year and after: The maximum annual relief for tuition
fees including the Student Contribution is €7,000 per person per course.
Before 2011 tax year: The maximum amount of qualifying fees allowable under the tax relief scheme is €5,000.
Information technology and foreign language courses
Tax relief is available where the net tuition fees are more than €315. The
highest amount of relief you can get is €1,270 per course.
How to apply
For relief on fees for undergraduate or postgraduate courses, download the relevant application form (pdf) and return it to your local tax office.
For relief on fees for information technology and foreign language courses, download the relevant application form (pdf) and return it to your local tax office.
You should keep all receipts for fees paid, as Revenue may wish to see them in order to verify your claim.
Further information on tax relief on third-level fees is available from your local tax office.
Language
Related Documents
- Studying outside Ireland
Outlines sources of information and programmes available if you are interested in studying in Europe or the rest of the world. - Third-level student fees and charges
This document contains information about who has to pay third-level fees. - Grants for students in further and higher education
Explains the Student Grant Scheme and Budget 2012 updates. Covers eligibility criteria and new rates.
Contact Us
If you have a question relating to this topic you can contact the Citizens Information Phone Service on 0761 07 4000 (Monday to Friday, 9am to 9pm) or you can visit your local Citizens Information Centre.