Q.  Can I claim any tax relief on my tuition fees for a third-level course?

03.09.12

You may claim relief for the fees (including the Student Contribution) that you pay for the following courses: Approved undergraduate courses that are either full or part-time and in either private or publicly funded third-level colleges, in Ireland or in any EU member state. The course must be of 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); Foreign language and IT courses that are less than two years’ duration, approved by FÁS, and result in the award of a certificate of competence. The net tuition fees for these must be more than €315 and there is an upper limit of €1,270 per course.

In the case of undergraduate and postgraduate courses, the maximum amount of qualifying fees allowable per student per course is €7,000 for the 2012 tax year. You may claim relief if you pay tuition fees for yourself or on behalf of anybody else. For the academic year 2012/2013 the first €2,250 of each claim is disregarded for relief, where any one of the students in respect of whom you are claiming is a full-time student. Where all the students concerned are studying part-time, the first €1,125 is disregarded.

Citizens Information: Buncrana 074 9363496; Carndonagh 074 9373741

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