How do I claim tax relief on tuition fees in Ireland under Section 473A?

Section 473A of the Taxes Consolidation Act provides income tax relief on qualifying third-level tuition fees paid in Ireland. Here is how the relief works for 2024 and 2025.

Who and what qualifies?

Relief is available to the person who pays the fees (which can be a parent or the student themselves) for:

• Approved full-time or part-time undergraduate or postgraduate courses
• Courses at approved colleges in Ireland and some EU/EEA institutions
• IT certification and certain professional development courses at approved colleges

The course must be at least two years in duration for most full-time programmes.

How much relief and how is it calculated?

Relief is given at 20% (standard rate) on qualifying fees after applying a disregard (an amount that is not relievable):

• The disregard for 2024 is €3,000 for full-time courses and €1,500 for part-time courses
• If fees are €8,000 per year (full-time), the net qualifying amount is €8,000 - €3,000 = €5,000
• Tax saving = €5,000 × 20% = €1,000

The maximum qualifying fees are €7,000 per student per year, giving a maximum tax saving of €1,400 per year ((€7,000 - €3,000) × 20%).

The disregard applies only once per family in a tax year, regardless of how many students are in college. If two children are in college at the same time, the disregard (€3,000) applies only to the first student's fees, giving relief on both sets of fees above €3,000 combined.

How to claim:

PAYE employees claim through myAccount on revenue.ie under 'Tuition Fees.' Self-assessed taxpayers include it on their Form 11. You need a receipt from the college. Note that fees paid through a Student Universal Support Ireland (SUSI) grant are not claimable — only amounts you personally paid qualify.