Tax Relief on Third Level Contributions
You can claim tax relief on qualifying fees (including the student contribution) that you have paid for third level education courses. The qualifying fees must be paid for an approved course at an approved college.
Other charges and levies do not qualify for relief such as:
- administration fees
- student centre levy
- sports centre charge
- USI (Union of Students in Ireland) levy
You may be the student, or you may pay the fees on the student’s behalf. However you can only claim the relief if you are the person who actually paid the fees. The maximum amount you can claim is €7,000 per course, per person, per academic year. Each claim is subject to a single disregard amount of €3,000 or €1,500 each tax year. The first €3,000 is disregarded for a full-time student or €1,500 for of a part-time student. If you have paid fees for more that one student, this disregard amount will only be deducted from your claim once. You will receive relief at the standard rate of tax, which is 20%. This is applied to the total qualifying fees once the disregard amount has been subtracted.
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