Tax Relief on Third Level Fees

As colleges start back in the coming weeks and the costs of third level fees become apparent, tax-payers will be happy to know that relief is available.

Tax-payers who pay third level fees on their own behalf or on behalf of another person can claim tax relief.

Tax relief is available at the standard rate of 20% (subject to certain restrictions) on tuition fees including the student contribution (sometimes called a registration fee) paid for full- or part-time third level courses. For the academic year 2019-2020, the student contribution is capped at €3,000.

The tax relief claim must be made in respect of an approved course(s) in an approved college(s).

There is no limit on the number of students per claim, provided that the tax payer has paid the fees.

The first €3,000 is disregarded in the case of a Full-Time student or € 1,500 in the case of a Part Time student. If you have paid fees for more than one student, this disregard amount will only be deducted from your claim once.

The allowable claim is limited to a maximum of €7,000 per student per course.

Fees funded by grants, scholarships or by an employer will not qualify for relief.

Example

The table below is based on a family with two students in third level education. Student 1 is an existing student entering year 3 of their studies and student 2 is commencing third level education for the first time in 2019.

Student 1 (Full time) Started third level in 2017/2018 Student 2 (Full time)
Started third level in 2019/2020
Total Claim
Student Contribution
(Registration Fee)
€3,000 €3,000 €6,000
Disregard Amount (One per claim) (€3,000)
Allowable Cost €3,000
Tax Relief @ 20% €600

Should you require any further information or assistance in claiming the tax relief, please contact Michelle Mangan, Manager of Tax Services.