Who qualifies
A taxpayer who pays qualifying tuition fees for themselves or another person on an approved third-level or postgraduate course in Ireland or another EU/EEA state.
How to claim
Claim on myAccount under PAYE Services, Tax Credits Tuition Fees, uploading an invoice from the college. The first 3,000 euro is disregarded for full-time courses, 1,500 euro for part-time.
Detailed explanation
Tuition Fees Tax Relief is granted at the standard rate of 20 percent on qualifying fees up to a maximum of 7,000 euro per course per year. From 2026 the maximum relief works out at 1,400 euro per course. Approved courses include undergraduate degrees, postgraduate diplomas, masters and PhDs delivered by colleges on the Department of Further and Higher Education approved list, plus IT and foreign language courses of at least two years duration. The first 3,000 euro of fees in any single tax year is disregarded for full-time courses, or 1,500 euro for part-time courses. The disregard applies once per tax year, not per course, so claiming for two children attending college simultaneously means only one disregard, which significantly increases the effective relief on the second and subsequent fees. The Student Contribution to a publicly funded undergraduate course qualifies even where the student attends with SUSI support, because the contribution itself is the fee. Tuition fees paid by a scholarship, grant or employer are excluded from the relief to the extent of the third-party payment. The claimant does not have to be the parent; any person paying the fees on behalf of the student qualifies. Online and distance courses qualify provided the awarding body is recognised. Postgraduate fees in Northern Ireland and the rest of the UK are not currently eligible following Brexit, except where the college is on the EU recognition list.
Worked example
Mary pays 8,000 euro of tuition for her son MSc and 4,000 euro for her daughter part-time degree. Eligible amount: (8,000 capped at 7,000) plus 4,000 = 11,000, less the 3,000 disregard = 8,000. Relief at 20 percent = 1,600 euro back in her pocket, paid as a refund through her end-of-year Statement of Liability.