The Irish Government had approved tax relief for Third Level fees that you have paid for your studies. You can claim tax relief on tuition fees for undergraduate courses, postgraduate courses and IT and foreign language courses. The Revenue website had already published a list of courses approved for tax relief. As long as you paid your fees correctly, you are eligible to claim your tax reliefs.
There are certain areas where tax relief cannot be claimed. No tax relief will be obtained on examination and administration fees. Tution fees which comes through scholarships and grants are also out of the eligibility criteria.
Payments
A maximum of €7000 per person per course including student contribution is eligible for tax relief. In the academic year 2020-2021, for a full time student, no tax relief is available for the first €3000 spent on tution fees including student contribution. For a part time student, no tax relief is available for the first €1500 spent on tution fees including student contribution. If you are applying for more than one student, complete tax relief can be obtained for second and subsequent students including student contribution. The Revenue website gives you a clear cut idea on how tution fees tax relief works.
Courses
In the case of Undergraduate courses tax relief is available for tution fees paid
- In public and private third level colleges, which provide approved full time and part time UG courses in the country.
- In public and private third level colleges, which provide approved full time and part time UG courses in other countries in EU and UK. Medicine, dentistry, vetinary and teacher training are the courses included.
The duration of the courses should be atleast two years. The colleges and courses mentioned must be approved by the Department of Education and Skills.
In the case of Postgraduate courses tax relief is available for tution fees paid
- In public and private colleges which provide approved postgraduate courses in the country.
- Colleges or Universities in other countries in EU and UK, which provide postgraduate courses. Colleges which provide distance education are also included.
- Public third level colleges and universities which provide postgraduate courses in non EU countries.
The courses should be atleast an academic year but no more than four academic years followed by a postgraduate thesis or examination. The postgraduate scholar must have a primary degree or equivalent qualification.
In the case of IT and Foreign Language courses tax relief is available for fees paid for training courses. The duration of the course should be less than two years. A certificate of competence should be awarded at last and not just a certificate of attendance. The courses must be an approved one in the Revenue website.
Rates of tax relief
The standard rate of tax relief as of now is 20%. If the fees is paid in installments and one installment is paid in the tax year followed by the commencement year of your course, the tax relief for that respective year may be granted in the tax year the course started or the tax year in which installment was paid.
The relief will be granted in respect to the amount paid and subject to the maximum relief available in that academic year.
In Undergraduate and postgraduate courses the maximum amount eligible is €7000 per person per course. For IT and foreign language courses, the fees must be above €315 and below €1270.
Procedures to apply
Using Revenue’s myAccount service and RevApp, you can claim tax reliefs on fees paid for undergraduate, postgraduate and IT and foreign language courses.
You can get the application form to claim tax relief and can return those to your Revenue office.
You are not required to submit the fee receipts to claim tax relief but Revenue may wish to see them. Keep a digital copy of your receipts as you should keep those receipts with you for six years. Contact your Revenue office for more details.