Who may claim the relief?
It is the person who has paid the fees e.g. a parent (as opposed to the student who may not have a tax liability) who may claim the relief.
Is relief available on all fees?
Unfortunately no. Only tuition fees, including the student contribution (if applicable) may be claimed, and not examination, registration or administration fees.
If the tuition fees are less than €3,000 full-time or €1,500 part-time in the 2015/16 academic year then unfortunately NO relief is available.
There are different rules for earlier years so please check the revenue website.
How much tax relief can I get?
If your tuition fees exceed €3,000/€1,500 as set out above then relief is available as follows:
Example for 2 students in one family:
Tuition Fees paid 2015
(€3,000 x2 or €1,500 x2)
Less amount disregarded for tax purposes in 2015
Balance available for tax relief
Tax relief availablecapped at 20% *
*Assumes the individual paying the fees is liable to tax at 20% or higher
Is there any upper limit on the cost of the course?
Yes. The maximum cost of the course on which tax relief can be claimed is €7,000 per student per course per academic year.
What if I am in receipt of a grant?
Revenue will not allow any amount paid by your employer (if sponsored), grant or scholarship to be claimed. In order to claim any relief, you must have paid the fees.
What if I am paying my fees in instalments?
If you are paying fees in instalments, only the amount paid can be claimed.
What documentation do I need to claim the tax relief?
You will need to complete FORM IT31 which is available on the revenue website, your PPS number of the person who paid the fees, the student’s PPS number and your bank details. Revenue may ask for receipts so originals should be maintained for inspection if required. The relief can also be claimed when filing your annual tax return, or earlier by completing FORM IT31.
I finished university last year, did I miss out on the relief?
No, the relief has been in place for many years, and you can claim back for the last four (tax) years. However, note some of the rules have changed over the past four years, e.g. in 2013 the first €2,500 was disregarded, but in 2015 €3,000 is now disregarded.
I paid for an IT course, can I claim the relief?
Yes! IT and foreign language courses are allowed as long as they meet certain conditions e.g. are approved courses, are less than two years of duration and result in an award to the successful candidate.
What other colleges are accepted under the relief?
A full list of colleges and courses allowed in order to claim the relief are listed on the revenue website. Please note that this list can change each year, so if you are back claiming tax relief for tuition fees, you should double check your college was approved in the year you paid your tuition fees.
Leaflet IT 31A available on the revenue website outlines how some tax relief is available at the standard rate (20%), for third level tuition fees, and some foreign language and IT courses.