The student contribution is now at most €2,500, below the €3,000 disregard, so one child paying only that gets nothing back. With two children, the second child's €2,500 is worth €500 (our sum: 20% of €2,500). Claim for the whole family on one return.
Quick facts
- Rate
- 20%
- Per course cap
- €7,000
- Disregard, full-time
- €3,000, once per claim
- Disregard, part-time
- €1,500
- Who claims
- Whoever paid
- Grants and employer-paid
- Not eligible
How the sum works
"You will receive relief at the standard rate of tax, which is 20%." "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 for full-time students or €1,500 for part-time students each tax year." "If you have paid fees for more than one student, this disregard amount will only be deducted from your claim once."
Two students
Revenue's example: a parent pays €7,000 for one child and €3,500 for another, €10,500 in all. "Deduct full-time disregard amount €3,000 Amount relief applies to €7,500 Tax relief received (20%) €1,500".
"The effect of this is that claimants get full tax relief on qualifying fees and payments for subsequent students." Put all the fees on one person's claim.
The rules
"However you can only claim the relief if you are the person who actually paid the fees." "You cannot claim relief for fees that are funded by: grants scholarships and your employer." Admin fees, levies and USI charges don't count.
Undergraduate courses must "last at least two academic years." Postgraduate courses need to run 1 to 4 years, at an approved college. "If you have already claimed tax relief for tuition fees and the fees are later refunded by the college, you must notify us within 21 days of receiving the refund."
How to claim
PAYE workers can claim during the year in myAccount, once the fees are paid, under 'You and your family' then 'Tuition fees', or afterwards on an Income Tax Return for up to 4 years back. "You are required to keep all original receipts for six years when making a claim for tuition fees."
Common questions
How much tax relief do I get on college fees?
20% of qualifying fees, including the student contribution, up to €7,000 per course, after a disregard of €3,000 for full-time or €1,500 for part-time students.
Can I claim tax relief on the student contribution?
Yes, it counts as a qualifying fee. But one full-time student's contribution, now at most €2,500, is wiped out by the €3,000 disregard.
Is the disregard applied for each child?
No. It is deducted once per claim, so fees for a second student get full relief.
Can I claim if my employer paid my fees?
No. Fees funded by grants, scholarships or your employer don't qualify.
Can grandparents claim tuition fees relief?
Yes, relief goes to whoever actually paid the fees.
- €500 — a second full-time student's €2,500 contribution, with the disregard already used: 20% × €2,500 = €500