What Qualifies for Education Tax Relief?

Approved Courses

Tax relief available on fees for:

• Undergraduate degrees: Bachelor degrees (BA, BSc, BComm, etc.)
• Postgraduate courses: Masters, PhDs, postgraduate diplomas
• Approved professional qualifications: Accounting (ACA/ACCA), legal (Law Society), medical, engineering
• Part-time and full-time: Both qualify equally
• Online courses: If approved institution and qualification

Approved Institutions

Must be attending approved educational institution:

• All Irish universities (TCD, UCD, UCC, etc.)
• Institutes of Technology
• Technological Universities
• Approved private colleges (check Revenue list)
• EU/UK universities offering approved qualifications
• Professional qualification bodies (Law Society, Accounting Institutes)

How Much Relief Can You Claim?

Relief calculation: 20% of eligible fees, capped at €3,000 fees per student

Maximum annual relief: €600 per student

Example Calculations

What Fees Are Included?

Eligible Fees

• Tuition fees: Core course fees paid to institution
• Registration fees: Annual or semester registration
• Examination fees: Required exam costs
• Essential course materials: Mandatory textbooks sold by institution

Excluded Fees

• Student contribution charge (already covered by government)
• Accommodation costs
• Travel expenses
• General books and supplies bought separately
• Student union fees
• Sports/social club fees

Who Can Claim?

You can claim relief on fees paid for:

• Yourself: If you are the taxpayer taking course
• Your spouse/civil partner: Fees you paid for their education
• Your dependent children: Children under 23 (or any age if incapacitated)
• Third-level only: Not available for primary/secondary education

Important Restrictions

• Cannot combine with SUSI grant: If receiving State funding for course, no tax relief
• Must have paid fees personally: No relief if employer reimbursed
• Cannot claim if course expenses deducted: If claiming FRE or professional expenses including training, cannot double-claim via education relief

How to Claim Education Tax Relief

Step 1: Gather Documentation

Before claiming, obtain from college:

• Official receipt for fees paid showing amount and date
• Course name and qualification
• Institution name and Revenue approval number (if required)
• Confirmation no SUSI or State funding received

Step 2: Access MyTaxRebate.ie

• Log into MyTaxRebate.ie at revenue.ie
• Navigate to 'Review Your Tax' section
• Select year claiming for (claim in following year)
• Choose 'Request Statement of Liability'

Step 3: Add Education Expenses

• Find 'Tax Credits and Reliefs' section
• Select 'Education Fees'
• Enter student name and relationship
• Enter fees paid amount
• Upload receipt as supporting document
• Submit claim

Step 4: Revenue Processing

Revenue reviews claim (typically 2-4 weeks). If approved:

• Refund calculated at 20% of eligible fees (max €600)
• Refund paid via direct bank transfer
• Timeline: 4-6 weeks from submission to payment

Backdating Education Relief

Can claim education tax relief for previous 4 years if not already claimed:

Example: Child in college 2021-2024, never claimed

• 2021: €600 relief
• 2022: €600 relief
• 2023: €600 relief
• 2024: €600 relief
• Total backdated refund: €2,400

How to backdate: File Form 12 for each year via MyTaxRebate.ie, attach receipts for all years.

Special Situations

Multiple Children in College Simultaneously

Relief available per student. Family with 3 children all in college:

• Child 1: €600 relief
• Child 2: €600 relief
• Child 3: €600 relief
• Total annual refund: €1,950

Parents Sharing Costs

If separated/divorced parents both contribute to fees:

• Only one parent can claim full relief (not split)
• Parent who paid fees gets relief
• If split 50/50, agree which parent claims (whoever has higher tax rate maximizes benefit)

Part-Time Evening Courses

Part-time courses qualify equally if:

• Approved institution
• Leads to recognised qualification
• Same €3,000 cap applies

Postgraduate and Masters

Postgraduate fees qualify same as undergraduate:

• €3,000 cap per year
• If 2-year Masters, can claim €600 each year (€1,200 total)
• PhD fees qualify (multiple years possible)

Education Relief vs Other Tax Supports

Common Mistakes to Avoid

• Claiming same year as payment: Must claim in tax year following payment (paid Sept 2024, claim in 2025 for tax year 2024)
• Including ineligible fees: Student contribution, accommodation, books do not qualify
• No receipts: Revenue requires official receipt - credit card statement insufficient
• Claiming while on SUSI: Cannot combine - SUSI recipients ineligible for tax relief
• Expecting 100% refund: Relief is 20% of fees, not full amount

maximising Education Tax Relief Value

1. Pay fees from higher earner: Relief same value (20%) regardless of tax rate, but if one spouse pays ensures their tax liability can absorb credit
2. Spread payments across years: If possible, pay €3,000 fees per year rather than €6,000 in one year to maximise relief
3. Claim every year: Don't forget to claim annually - many families lose €600/year by not claiming
4. Keep all receipts: Revenue can request verification - retain for 6 years
5. Backdate if forgotten: Can go back 4 years - don't lose previous years

Key Points

• 20% relief on approved college fees capped at €3,000 fees per student
• Maximum refund €600 per student annually
• Claim for yourself, spouse, or dependent children attending approved third-level courses
• Includes undergraduate and postgraduate full-time or part-time
• Cannot combine with SUSI or State grants
• Claim in year following payment via MyTaxRebate.ie
• Can backdate 4 years = up to €2,400 per student
• Multiple children = multiple claims - no family cap