Overview

You can claim tax relief on qualifying fees (including the student contribution) that you have paid for third level education courses. The qualifying fees must be paid for an approved course at an approved college.

Other charges and levies do not qualify for relief such as:

• administration fees
• student centre levy
• sports centre charge
• USI (Union of Students in Ireland) levy

You may be the student or you may pay the fees on the student's behalf. However, you can only claim the relief if you are the person who actually paid the fees.

The maximum amount you can claim is €7000 per course per person per academic year.

Restrictions

Fees paid by scholarships, grants or employers

You cannot claim relief for fees that are funded by:

• grants
• scholarships
• your employer

If you receive partial funding towards tuition fees, you must declare it to Revenue when you claim tax relief.

Refunded fees

If you have already claimed tax relief for tuition fees and the fees are later refunded by the college, you must notify us within 21 days of receiving the refund.

Undergraduate courses

To qualify for relief, an undergraduate course must:

• be carried out in an approved college
• last at least two academic years

Postgraduate courses

To qualify for relief, a postgraduate course must:

• be carried out in an approved college
• last at least one academic year, but no longer than four academic years
• lead to a postgraduate award based on either a thesis or an examination

To claim relief on a postgraduate course, you must already have an undergraduate degree or equivalent qualification.

Postgraduate courses in publicly funded or duly accredited universities and institutions of higher education in non-European Union (EU) Member States qualify for relief.

Approved colleges and courses

All approved courses provided by publicly funded universities, colleges and institutes of higher education in Ireland are approved for the purposes of tax relief.

All approved courses provided by publicly funded or duly accredited universities and institutions in other European Union (EU) Member States or in the United Kingdom (UK) are approved for the purposes of tax relief.

Courses provided by colleges or institutions in other EU Member States or in the UK that provide distance education in Ireland are approved for the purposes of tax relief. The courses must be approved for the higher education grants scheme and include the Open University.

Private colleges in Ireland and private distance education colleges based in the EU (and the UK) must operate in accordance with a code of standards which has been approved by the Minister for Education and Skills. Lists of approved colleges and courses are published on the Revenue website each year.

Checking if a course qualifies for relief

Publicly funded colleges in the State is a list of public colleges, universities or institutes that are approved for undergraduate courses. For private colleges, part-time courses or postgraduate courses, please view the following lists:

• College fees for the academic year commencing 2023
  • Full-time undergraduate courses in private colleges
  • Part-time undergraduate courses in public and private colleges
  • Postgraduate courses in public and private colleges
• College fees for the academic year commencing 2022
  • Full-time undergraduate courses in private colleges
  • Part-time undergraduate courses in public and private colleges
  • Postgraduate courses in public and private colleges
• College fees for the academic year commencing 2021
  • Full-time undergraduate courses in private colleges
  • Part-time undergraduate courses in public and private colleges
  • Postgraduate courses in public and private colleges
• College fees for the academic year commencing 1 August 2020
  • Full-time undergraduate courses in private colleges
  • Part-time undergraduate courses in public and private colleges
  • Postgraduate courses in public and private colleges
• College fees for the academic year commencing 1 August 2019
  • Full-time undergraduate courses in private colleges
  • Part-time undergraduate courses in public and private colleges
  • Postgraduate courses in public and private colleges
• College fees for the academic year commencing 1 August 2018
  • Full-time undergraduate courses in private colleges
  • Part-time undergraduate courses in public and private colleges
  • Postgraduate courses in public and private colleges