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The Tax Relief on Tuition Fees Scheme applies to higher education courses only. It does not encompass PLC courses.

It is not allowable to claim tax relief on that part of tuition fees that has been paid on the student’s behalf under any of the following:

• Free Fees Initiative
• Student grant schemes
• Any scholarship that involves waiving of tuition fees
• Through sponsorship by an employer

Most students on undergraduate courses of not less than two years' duration in publicly-funded colleges in Ireland will therefore be ineligible to claim any tax relief on tuition fees because they will not be paying the fees. Where a student qualifies for a student grant and is receiving a grant towards tuition fees for an approved course (undergraduate or postgraduate) not covered by the Free Fees initiative, it is not possible for that student to claim any tax relief on the part of the fee covered under the student grant.

Tax relief on tuition fees is most commonly claimed for:

• Approved part-time undergraduate courses in approved public and private higher education institutions both in Ireland and in other EU member states
• Approved full-time undergraduate courses in approved private colleges both in Ireland and in other EU member states
• Approved full-time or part-time undergraduate courses operated by approved colleges in another EU member state providing distance education in the Irish State
• Approved part-time or full-time postgraduate courses in approved public and private higher education institutions in Ireland
• Approved part-time or full-time postgraduate courses in approved public and private higher education institutions in other EU member states and in non-EU countries
• Approved full-time or part-time postgraduate courses operated by approved colleges in another EU member state providing distance education in the Irish State

The relief is available at the standard rate of tax. The maximum tuition rate for which relief can be claimed is €5,000.

Approved undergraduate courses for the purposes of tax relief on tuition fees must be of at least two years duration.

Approved postgraduate courses for the purposes of tax relief on tuition fees must be of at least one year's duration and not more than four years' duration. The course must lead to an award based on a thesis or the results of an examination. The individual taking the approved postgraduate course must have been conferred with a primary degree or an equivalent qualification.

Click on the categories below to find out which courses are approved for the purposes of tax relief on tuition fees:

• Full-time undergraduate courses in private colleges in Ireland
• Part-time undergraduate courses in both public and private colleges in Ireland
  
• Full-time and part-time postgraduate courses in both public and private colleges in Ireland
  
• Courses in foreign languages in private colleges in Ireland
  
• Courses in Information Technology in private colleges in Ireland
  

For further details on tax relief for tuition fees, please click here .