Tax relief on tuition fees

My brother and I have started in third-level college this year. Can my parents claim any tax relief on our fees?

Your parents may be able to claim tax relief on both tuition fees, including the student contribution (sometimes called the registration fee) for the following approved courses:

Full-time and part- time undergraduate courses in both private or publicly funded third-level colleges - in approved colleges in Ireland or in any EU member state. The course must be for at least two years’ duration.

Postgraduate courses in private and publicly funded colleges in Ireland as well as universities and publicly funded colleges in other countries (EU and non-EU). Postgraduate courses must be between one and four years in duration and students must already have a primary degree or equivalent qualification.

Foreign language and IT courses that are less than two years’ duration and which result in the award of a certificate of competence. The course fees paid must not be less than €315 and not more than €1,270.

Tax relief is given at the standard rate of 20%. You can claim it as long as you have actually paid the fees, either on your own behalf or on behalf of another person. There is no limit on the number of individuals you can claim for.

The maximum amount of fees, including the Student Contribution, that can qualify for tax relief is €7,000 per person per course. For a full-time student for the 2019/2020 academic year, there is no tax relief on the first €3,000 spent on tuition fees, including the Student Contribution. There is no tax relief on the first €1,500 spent on tuition fees for part-time students. If you are claiming for more than one student, you will get full tax relief on tuition fees for the second or subsequent students.

You can claim tax relief on tuition fees using Revenue’s myAccount service. Alternatively you can download an application form from revenue.ie and return the completed form to your Revenue office. Lists of courses and colleges approved for relief each year are published on the Revenue website.