Know your rights: tax relief on tuition fees
In this week’s article, Citizen's Information lets college students know how they can claim tax relief on fees.
Question:
My brother and I have started in third-level college this year. Can my parents claim any tax relief on our fees?
Answer:
· Full-time and part-time undergraduate courses in both private or publicly funded third-level colleges, in approved colleges in Ireland or in any EU member state. The course must be for at least two years’ duration.
· Postgraduate courses in private and publicly funded colleges in Ireland as well as universities and publicly funded colleges in other countries (EU and non-EU). Postgraduate courses must be between one and four years in duration and students must already have a primary degree or equivalent qualification.
· Foreign language and IT courses that are less than two years’ duration and which result in the award of a certificate of competence. The course fees paid must not be less than €315 and not more than €1,270.
Tax relief is given at the standard rate of 20 per cent. You can claim it as long as you have actually paid the fees, either on your own behalf or on behalf of another person. There is no limit on the number of individuals you can claim for.
The maximum amount of fees, including the Student Contribution, that can qualify for tax relief is €7,000 per person per course. For a full-time student for the 2019/2020 academic year, there is no tax relief on the first €3,000 spent on tuition fees, including the Student Contribution. There is no tax relief on the first €1,500 spent on tuition fees for part-time students. If you are claiming for more than one student, you will get full tax relief on tuition fees for the second or subsequent students.
You can claim tax relief on tuition fees using Revenue’s myAccount service. Alternatively you can download an application form from revenue.ie and return the completed form to your Revenue office. Lists of courses and colleges approved for relief each year are published on the Revenue website.
Further information is available from the Citizens Information Service below.
Know Your Rights has been compiled by Citizens Information Service which provides a free and confidential service to the public. Blackpool CIC: 076-1076890. Open Monday to Friday 10am-1pm and Monday to Thursday 2-4pm.
City Centre CIC, Cornmarket Street: 076-1076950. Open Monday to Friday 10am-4.30pm.
Hollyhill CIC: 076-1076850. Open Monday to Friday 10am-1pm and 2-4.30pm. Mayfield CIC: 076-1076880. Open Monday to Friday 10am-1pm and Monday to Thursday 2-4pm.
Information is also available from the Citizens Information Phone Service on 076-1074000 or online at citizensinformation.ie.