Income Tax - Education.

Tax Relief - Tuition Fees

Prior to 2001, tax relief is available on:

Full-time undergraduate courses in private third level colleges
Part-time undergraduate courses in private colleges and publicly funded third level institutions
Certain distance education courses provided by EU colleges.
Tuition fees paid for certain training courses in the areas of information technology and foreign languages.
Full or part-time postgraduate courses commencing on or after 1st August 2000.

Find out how to claim the reliefs on undergraduate and post-grad courses by clicking here. For the other reliefs mentioned above, contact your tax office.

There is no tax relief given where:

Any part of the fees are paid by grants or scholarships

You incur exam or admin charges

The fees are for repeat years - due to change after the Finance Bill 2001

After the Finance Bill 2001, restrictions on courses in medicine, dentistry, veterinary medicine and teacher training will be removed.

Also after the Finance Bill 2001, relief will be extended for postgraduate fees paid in the US and other countries not covered by the existing scheme.


FULL-TIME COURSES
Tax Relief =	Course Fees* x lower tax rate**
Note One: Course Fees Subject to a maximum fee of Ł2,500* Note Two: Lower Income Tax Rates - 2002 = 20% - 2001 = 20% - 2000/2001 = 22% - 1999/2000 = 24% Example: John's father pays fees of Ł3,000 to a private college during the tax year 2000/2001 for his son. His relief is Ł2,500 x 22% = Ł550 for 2000/2001. Note Three: Other Conditions The fees must be paid: - by the person taking the course OR - by the spouse, parent or legal guardian of the person taking the course - to an approved college (contact tax office at 01-8780000) - for an approved full-time undergraduate course of at least two years** duration Top

PART-TIME COURSES
Tax Relief =	Course Fees* x lower tax rate**
Note One: Course Fees Subject to a maximum fee of Ł2,500* Note Two: Low Income Tax Rates - 2001 = 20% - 2000/2001 = 22% - 1999/2000 = 24% Example: John pays fees of Ł1,500 to a private college during the tax year 2000/2001 for a course which he attends. His relief is Ł1,500 x 22% = Ł330 for 2000/2001. Note Three: Other Conditions The fees must be paid: - by the person taking the course OR - by the spouse of the person taking the course - for courses commencing on or after 1st August 2000, the relief will also be claimable where it is paid by the parents or guardians of the student - to an approved college (contact tax office at 01-8780000) - for an approved part-time undergraduate course of at least two years duration the relief is confined to students who do NOT already have a certificate, diploma or degree from an undergraduate course of at least two years duration - however, this only applies where the qualification you hold is unrelated to your new course. due to change in the Finance Bill 2001; check back soon for the details Courses which are normally more than two years long, but which are completed in less than two years because of exemptions from a related** course, ALSO QUALIFY FOR RELIEF. Top

POST-GRADUATE COURSES
Tax Relief =	Course Fees* x lower tax rate**
Note One: Course Fees Subject to a maximum fee of Ł2,500* Note Two: Lower Income Tax Rates - 2001 = 20% - 2000/2001 = 22% - 1999/2000 = n/a Example: John's father pays fees of Ł3,500 to a private college during the tax year 2000/2001 for his son, for a post-grad course which began on August 1st 2000. His relief is Ł2,500 x 22% = Ł550 for 2000/2001. Note Three: Other Conditions** The fees must be paid: - by the person taking the course OR - by the spouse, parent or legal guardian of the person taking the course - for an approved post-grad course - the relief covers both full-time and part-time postgrads in both public and private institutions in Ireland. The relief is also available for those studying with a publicly funded EU institutions. Top

HOW TO CLAIM THE RELIEF
How to claim relief Claim the relief either: During the tax year when the fees have been paid (The academic year is deemed to commence on the 1st August of the tax year). In this case, you will receive the tax benefit as soon as your amended notice of tax credits has been issued. Telephone your local tax office and they will advise you how to claim. At the end of the tax year when you make your tax return. With the claim, you must send in a receipt with the following information Student's name and address Course description and it's duration Whether the course is full-time or part-time The fees paid and the academic year to which they relate Name and address of person who has paid the fee. Details of any form of financial assistance towards the cost of the course must also be supplied. Top