Tax Save Accountants,

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P: +353 1 8827 600

F: +353 1 8600 560

E : info@taxsaveaccountants.ie

Tax Relief for Tuition Fees in respect of Third Level education

Wednesday 19th, February

 

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:

Maximum limit (cap) for academic year
Academic yearMaximum 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.

YearFull 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:

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 -

or

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:

Approved Undergraduate Courses

Undergraduate courses must:

Approved Postgraduate Courses

Postgraduate courses must:

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.

 

 

Contact Us

 

Tax Save Accountants,

27 Phibsboro Place,

Dublin 7

 

P: +353 1 8827 600

F: +353 1 8600 560

E : info@taxsaveaccountants.ie

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