In short
If you pay fees for an approved college course, for yourself or someone else, you may get tax relief at 20%. It covers tuition fees and the student contribution, up to €7,000 per student per course each year. The first €3,000 of a claim can't be relieved (€1,500 if every student in the claim is part-time). Parents with more than one child in college benefit most.
Which courses qualify
- Approved undergraduate and postgraduate courses at approved colleges in Ireland
- Some courses at approved colleges in other EU or EEA countries, and some UK colleges ◆
- Part-time and online courses, if they're approved
Revenue publishes the list of approved colleges and courses each year.
What counts
- Tuition fees and the student contribution
- Not: registration, exam, or accommodation costs, or fees covered by a grant or scholarship
A worked example
| Student contribution for two full-time students (2 × €3,000) | €6,000 |
| Less the €3,000 that can't be relieved | −€3,000 |
| Qualifying amount | €3,000 |
| Tax back at 20% | €600 |
Illustration only. Your amount depends on the fees actually paid.
Get your tax back for missed years
Missed the tuition fees relief? You can still get the tax back as a tax refund for every year since 2022.
For the current year, add the credit in myAccount and it comes through your pay. For earlier years, it's claimed in the income tax return for each year.
Common questions
Can a grandparent or relative claim?
Yes. Whoever actually pays the fees can claim, as long as they pay tax.
Which year do I claim in?
Generally the tax year in which the academic year starts ◆. Keep the college's receipt showing the fees paid.
Sources
Revenue: Tuition fees paid for third-level education, and the list of approved colleges and courses, on revenue.ie. Confirm the current disregard, the €7,000 limit, foreign college rules and the claim year before publishing ◆.
Questions for Revenue directly? Call the PAYE helpline on 01 738 3636 (Monday to Friday, 9.30am to 1.30pm), or see all Revenue contact numbers.
General information, not advice on your own situation. TaxMind checks your record before filing anything.
