How does it work:
In relation to Foreign Language and Information Technology courses, tax relief is available at the standard rate of income tax where the net tuition fees for an approved course are more than €315. Relief is not available where the net tuition fees are less than €315. The maximum relief is €1,270 per course. The standard rate of tax applicable in a tax year is given in Leaflet IT 1 'Tax Credits, Rates and Reliefs', also available from Revenue Forms and Leaflets - LoCall 1890 306 706.
Relief will not be available in respect of:
- any part of the tuition fees that are or will be met directly or indirectly by grants, scholarships, by an employer or otherwise;
- administration, registration or examination fees.
Where fees are paid in installments and any such amounts are paid in a tax year following the year in which the academic year of the approved course commenced, then
- relief will be granted in the tax year during which the academic year of the approved course commenced; and
- relief will only be granted in respect of amounts actually paid.
How may the relief be claimed?
You can apply for this relief by completing the application form (PDF, 39KB).
You should retain a receipt from the course provider in relation to tuition fees for which relief has been claimed as it may be requested for verification at a later date.
Relief shall not be given in respect of a year of assessment in respect of more than one approved course.