You may be able to claim a tax credit for tuition fees if the following conditions are met:

  1. Approved course and institution
    • The course must be on Revenue’s list of approved third-level or training courses.
    • The college must be in Ireland, the EU, or in certain cases, a publicly funded or accredited university outside the EU.
  2. Qualifying fees only
    • Only tuition fees qualify.
    • Charges like registration fees, levies, sports or student centre charges don’t qualify.
  3. Fee limits
    • The maximum claimable amount is €7,000 per person, per course, per academic year.
  4. Disregarded amounts
    • For full-time courses, the first €3,000 of fees is disregarded.
    • For part-time courses, the first €1,500 is disregarded.
  5. Relief rate
    • The tax credit is given at 20% of the qualifying amount (after the disregard).
  6. Who can claim
    • Only the person who paid the fees can claim the credit.
    • You can’t claim if the fees were covered by an employer, grant, or scholarship.
  7. Course requirements
    • Undergraduate courses: must be at least two academic years.
    • Postgraduate courses: must be 1–4 years and lead to a postgraduate qualification.
    • IT/language training courses: must last at least two years and lead to certification.
  8. Refunds
    • If you’re refunded fees after claiming, you must notify Revenue within 21 days.
  9. No double claims
    • You can’t claim this credit for fees also used as a business deduction.