Boylan & Dodd Tax Relief - Tuition Fees



Commencing with the 2001 tax year (i.e. from 6 April 2001), tax relief for tuition fees and educational courses has been brought together and streamlined.

For the position prior to the tax year 2001, please visit our archive file. The position from 2001 on is now as follows:
Undergraduate Courses

Tax relief is available:
  1. on approved full/part time undergraduate courses in both private and public colleges in Ireland or the EU.

    This includes medicine, veterinary studies, dentistry and teacher training. Formerly, these were not allowed.

  2. Full/part-time undergraduate courses operated by colleges in any EU Member State providing distance education in the State.
The course must be of at least two years duration. Within Ireland, the course must be approved by the Minister. The fees must be paid by the individual on his/her own behalf, or on behalf of a spouse or child (including guardians).

Postgraduate Courses

Tax relief is available:
  1. on approved postgraduate courses in both private and public colleges in Ireland.
  2. Postgrad courses in a university or publicly funded college in another EU state (incl distance education providers).
  3. Postgrad courses in a university or publicly funded college in non-EU nations.
The course must be at least one academic year long, but no more than four years. The student must have a primary degree or equivalent qualification before starting the postgrad. The fees must be paid by the individual on his/her own behalf, or on behalf of a spouse or child (including guardians).

For the purpose of this relief, the college must be approved by the Minister. If the uni is abroad, it must be either duly accredited or assisted by public funds.

The receipt you get from non Irish colleges should state their college "is an approved college".

TAX RELIEF OFFERED

Tax relief is offered at the standard rate of tax.

In Budget 2005, the Minister raised the amount that could be claimed.

######################
For the academic year 2005/2006, the maximum amount against which tax relief can be claimed has been INCREASED to €5,000 (from €3,175).
######################


The amount of the qualifying fees allowable, for full-time and part-time courses for an academic year beginning on 1 August in each tax year is determined by the Minister for Education and Science. The maximum relief allowable annually is available each year by contacting your tax office, by telephoning the Central Telephone Information Office at (01)873 6100 or Lo-Call 1890 60 50 90.

Obtain your claim form from the Revenue, and make sure to get a receipt from the college to accompany your claim. The receipt should contain:
  • Name and address of the student
  • Undergraduate /postgraduate course of study and its duration
Information Technology and Foreign Language Courses

This is available from 1997/98. The fees must be paid by the individual on his/her own behalf, and from 2000/2001 onwards, fees paid on behalf of a spouse or child (including guardians) are entitled to the relief.

The course must be approved, be of less than two years duration and result in a certificate of competence being awarded and not just a record of attendance.

Foreign Languages exclude English and Irish.

Tax Relief Given For I.T. & Foreign Language course.

The fees must exceed €315. Maximum relief is €1,270 per course. Relief is at the standard or low rate of tax for the year. The relief is granted in the year the certificate is awarded. Details of the cert awarded and the course provider must be furnished with the claim.


Back to Calculate My Tax: 2006
Back to Calculate My Tax: 2005
Back to Calculate My Tax: 2004
Back to Calculate My Tax: 2003
Back to Calculate My Tax: 2002
Back to Calculate My Tax: 2001
Back to Calculate My Tax: 2000/2001
Back to Calculate My Tax: 1999/2000