Tax relief for third level tuition fees

Tax relief is available in Ireland at the standard rate of tax (20%) on third level tuition fees (not registration or exam fees) paid in respect of an approved course at an approved college.

There is a maximum limit for each academic year, per course, per student in respect of which tax relief is available as shown in the table below:

  Limit (cap)
  2017   €7,000
  2018   €7,000
  2019   €7,000
  2020   €7,000
  2021   €7,000

The tuition fee amounts shown in the table below are disregarded in respect of each claim:

 Year    Full time   Part time 
  €3,000  €1,500 
 2018   €3,000  €1,500 
 2019   €3,000  €1,500 
 2020   €3,000  €1,500
 2021   €3,000  €1,500

Claiming tax relief

Tax relief must be claimed within 4 years after the end of the tax year to which the claim relates; if you require assistance with making a claim, please contact a member of our professional Team on the following number: +353 74 912 2820 or email us at:


 Disclaimer information:

The information contained in this update may be subject to change and accordingly is not a substitute for professional advice or services, nor should it be used as a basis for any decision or action that may affect your finances or your business. Before making any decision or taking any action that may affect your finances or your business, you should consult a qualified professional advisor. This firm shall not be responsible for any loss whatsoever sustained by any person who relies on this update