Tuition Fees Tax Relief in Ireland

Paying for higher education in Ireland can be a major expense, but the tuition fees tax relief scheme can help reduce the financial burden. Many taxpayers don’t realise that education costs in Ireland can be partially offset by claiming tax relief on college fees, postgraduate courses, and certain approved training programmes.

In this guide, we’ll explain what tuition fees tax relief is, who can claim, which education expenses qualify, how much you can save, and the common mistakes to avoid.

What Is Tuition Fees Tax Relief?

Tuition fees tax relief in Ireland is a scheme operated by Revenue that allows you to claim a reduction in your income tax if you have paid eligible tuition fees for approved courses.

The relief applies at the standard rate of income tax (20%) and can be claimed whether you are:

• A parent or guardian paying for a child’s education
• A student paying your own fees
• A spouse or civil partner covering your partner’s course fees

Importantly, this relief is available for courses in both Ireland and other EU/EEA states, including the UK, provided they are on the official Revenue list of approved colleges and courses.

Who Can Claim Tuition Fees Tax Relief in Ireland?

You can claim if:

• You have paid qualifying tuition fees for yourself, your spouse/civil partner, or your children
• The course is in an approved institution in Ireland or the EU/EEA/UK
• The course meets minimum duration requirements

You cannot claim if:

• The fees were fully covered by a grant, scholarship, or employer
• The payment was for registration fees, exam fees, accommodation, or administration costs (these are specifically excluded)
• The course is below undergraduate level unless it is a Revenue-approved foreign language or IT skills course

Eligible Courses for Tax Relief

Undergraduate Courses

• Must last at least two academic years
• Can be full-time or part-time
• Includes courses in medicine, engineering, business, arts, and other recognised fields

Postgraduate Courses

• Must last at least one academic year and no more than four years
• Can be full-time or part-time
• Includes Master’s degrees, PhDs, and professional diplomas in approved institutions

Approved Training Courses

• Certain foreign language courses and IT skills courses
• Must be listed on the Revenue-approved training list
• Maximum eligible tuition fee for these is €7,000 per course

Tuition Fees Tax Relief Rates and Limits (2025)

Relief is given at 20% of the qualifying tuition fees, after subtracting the annual disregard amount.

Annual disregard amounts:

• Full-time courses: First €3,000 per claim is disregarded
• Part-time courses: First €1,500 per claim is disregarded

If you’re paying for more than one student in a given year, the disregard is applied only once, not per student.

Example – Full-Time Undergraduate Course:
Course fee: €5,500
Minus disregard: €3,000
Qualifying amount: €2,500
Relief at 20%: €500 tax back

How to Claim Tuition Fees Tax Relief

You claim tuition fees tax relief by filing your tax return through the Revenue Online Service (ROS) or myAccount.

Irish Tax Hub can take care of this for you and ensure that you receive the full tax relief that you are entitled to. Click here to get started.

Backdating Tuition Fees Tax Relief

You can claim tuition fees tax relief for up to four previous tax years. In 2025, you can still claim for fees paid in:

• 2021
• 2022
• 2023
• 2024

This can result in a significant tax refund if you’ve missed claiming in prior years.

Common Mistakes to Avoid

• Claiming for excluded costs like student contribution charge, accommodation, or meals
• Not checking Revenue’s approved list of colleges and courses
• Forgetting to subtract the annual disregard amount before calculating relief
• Assuming all part-time courses qualify - they must still meet eligibility rules

Why This Tax Relief Matters

With the cost of higher education in Ireland continuing to rise, tax relief on tuition fees can be a valuable way to lower your net costs. Many eligible taxpayers miss out simply because they don’t know the scheme exists or misunderstand the rules.