ConsumerValue: Tax Reliefs and Tax Credits
7. Tuition Fees
If you pay fees to private/publicly funded third level colleges you may claim tax relief. Tax relief at the standard rate of tax is available for the following:
- Tuition fees paid for certain full-time and part-time undergraduate courses of at least 2 years duration. The relief applies to fees up to €5,000.
- Tuition fees paid for certain training courses in the areas of information technology and foreign languages. The relief applies to fees ranging from €315 to €1,270
- Tuition fees paid for certain postgraduate courses
The course must be an approved course in an approved college in the State, in another EU member State or non-EU member State.
Full-time and part-time undergraduate courses must be of at least two years' duration. Postgraduate courses must be of at least one but not more than four years' duration.
Training courses in the areas of foreign language and information technology must be of less than two years' duration.
Approved courses that qualify
- Full time and part-time undergraduate courses in publicly funded and certain approved private colleges in the State, full time and part-time undergraduate courses in publicly funded or accredited colleges in EU and non EU member States
- Postgraduate courses in publicly funded and certain approved private colleges in the State
- Postgraduate courses in publicly funded or accredited colleges in EU and non-EU countries and certain distance learning courses