Tax Relief for Tuition Fees in respect of Third Level education
Tuesday 05th, December
Introduction
This leaflet outlines the tax relief available in respect of tuition fees paid by an individual in respect of Third Level education in an approved college in respect of an approved course.
Details of tax relief available for fees paid by an individual for certain training courses in Foreign Languages and Information Technology are available in Leaflet IT 31a.
Who can claim?
For the tax year 2007 and subsequent years, an individual can claim tax relief on fees paid for Third Level courses in respect of any individual as long as he or she has paid the qualifying fees.
Amount of Relief
Tax relief at the standard rate of tax (20%) is available for tuition fees which includes the Student Contribution but does not include examination fees, registration fees or administration fees.
The maximum limits on such qualifying fees, per individual per course, are:
| Academic year | Maximum Limit (cap) |
|---|---|
| 2008/2009 | 5,000 |
| 2009/2010 | 5,000 |
| 2010/2011 | 5,000 |
| 2011/2012 | 7,000 |
| 2012/2013 | 7,000 |
The amounts of qualifying tuition fees shown in the table below are disregarded in respect of each claim.
| Year | Full time - (Where any one of the students of whom relief is claimed is a full-time student) | Part time - (Where all the students in respect of whom relief is claimed are part-time students) |
|---|---|---|
| 2011 | €2,000 | €1,000 |
| 2012 | €2,250 | €1,125 |
| 2013 | €2,500 | €1,250 |
| 2014 | €2,750 | €1,375 |
| 2015 | €3,000 | €1,500 |
The disregards set out above are in respect of a claim, the subject of which may be one or more students. The general effect of this is that claimants who are claiming for more than one student will get full tax relief on the Student Contribution for 2nd and subsequent children in their claim.
Relief is not available in respect of:
- any part of the tuition fees that are or will be met directly or indirectly by grants, scholarships, by an employer or otherwise.
- administration, registration or examination fees.
For the tax year 2010 and prior years the tax relief is confined to tuition fees only and does not extend to items such as registration fees or administration fees.
For the tax years 2011 and subsequent tax years, the tax relief is allowable in respect of tuition fees including the Student Contribution.
This relief is allowable per course per student per academic year. If you have paid college fees in respect of more than one individual attending college in an academic year, relief is due to you in respect of the fees paid for each person up to the maximum limit per course.
Where fees are paid in instalments and any such amounts are paid in a tax year following the year in which the academic year of the approved course commenced, then the relief for fees relating to that academic year may be granted either -
- in the tax year during which the academic year of the approved course commenced;
or
- the tax year in which the instalment was paid.
However, relief will only be granted in respect of amounts actually paid and subject to the maximum relief available in that academic year.
Tuition Fees - Third Level Education
Approved Colleges
Approved Colleges for the purpose of the tuition fees tax relief include:
- Universities, Public and Private Colleges and Institutes of Higher Education in the State that provide courses that are approved for higher education grants;
- A college or institution of higher education in the State which operates in accordance with certain codes of standards laid down by the Minister for Education and Skills (these colleges and institutions must be approved by the Department of Education and Skills for the purposes of this tax relief);
- Publicly funded or duly accredited Universities and Institutions of Higher Education in another EU Member State;
- A college or institution of higher education in any other EU Member State providing distance education in this State, which provides courses approved for the Higher Education Grants Scheme (this includes the Open University);
- Publicly funded or duly accredited Universities and Institutions of Higher Education in non-EU Member States (N.B. applies to postgraduate courses only); and
- Colleges or Institutions (in the State and in any EU Member State) which provide distance education in the State and which operate in accordance with a certain code of standards laid down by the Minister for Education and Skills (these colleges and institutions must be approved by the Department of Education and Skills for the purposes of this relief).
Approved Undergraduate Courses
Undergraduate courses must:
- be carried out in an approved college;
- be of at least 2 academic years duration; and
- in the case of courses carried out in colleges and institutions that require approval by the Department of Education and Skills for the purposes of this tax relief, the course must be approved by that Department.
Approved Postgraduate Courses
Postgraduate courses must:
- be carried out in an approved college;
- be of at least 1 academic year but no more than 4 academic years in duration; and
- lead to a postgraduate award based on either a thesis or an examination.
Also, the person taking the course must already have a primary degree or equivalent qualification.
Lists of Approved Colleges and Courses
Annual lists of approved Third Level colleges in the State and approved undergraduate and postgraduate courses in the State are available on our website www.revenue.ie
The lists for a current tax year are not available until after 1 July each year.
