Employer Tip Sept’12 – Claim Tax Relief for Tuition Fees up to €7,000
Tax Relief at the standard rate of tax is available for the following Tuition Fees:
Tuition fees paid for certain full-time and part-time undergraduate courses of at least 2 years duration. The relief applies to fees up to €7,000.
Tuition fees paid for certain training courses in the areas of information technology and foreign languages. The relief applies to fees ranging from €315 to €1,270.
Tuition fees paid for certain postgraduate courses.
Who can Claim Tax Relief for Tuition Fees?
An individual who pays fees to Private/Publicly Funded Third Level Colleges on behalf of him/herself or any other individual.
Conditions to qualify for relief on tuition fees
- The course must be an approved course in an approved college in the State, in another EU member State or non-EU member State (only postgraduate courses in latter case)
- Full-time and part-time Undergraduate Courses must be of at least 2 years duration.
- Postgraduate Courses must be of at least 1 but not more than 4 years duration.
- Training courses in the areas of foreign language and information technology must be of less than 2 years duration.
Courses that do not appear on the annual lists that are supplied to Revenue by the Department of Education & Skills may still qualify for relief where they satisfy the conditions of Section 473A
Approved Courses that qualify for tax relief
- Full time and part-time undergraduate courses in publicly funded and certain approved private colleges in the State,
- Full time and part-time undergraduate courses in publicly funded or accredited colleges in EU member States
- Postgraduate courses in Publicly Funded and certain approved private colleges in the State
- Post graduate courses in publicly funded or accredited colleges in EU and non-EU countries
- Certain distance learning courses.
Relief is per course, per academic year. Claims for more than one child can be made. Maximum – €7,000 per course for the year 2011 and subsequent years (€5,000 for the years 2005 to 2010 inclusive and €3,175 for years prior to 2005).
Foreign Language & FAS Courses:
- Minimum – €315 per course
- Maximum – €1,270 per course
See Lists for Approved Colleges
Documentation Required to apply for tax relief on tuition fees:
A written application giving the following details:
- Amount of Tuition Fees
- Name, address and PPSn of the individual who paid tuition fees
- Name, address and PPSn of the student
- Course of study and duration
- Confirmation that the college is publicly/privately funded in an EU\non-EU country
Receipts for Tuition Fees paid do not need to be submitted with the claim. However a receipt should be retained by the claimant as it may be requested at a later point for verification.
When applying for a college grant, applicants must include a P21 Balancing Statement for 2011 as proof of earnings. In order to obtain a P21 Balancing Statement in a quick and secure manner, you should register for PAYE Anytime by logging onto http://www.ros.ie/paye/launchPAYEanytime_en.html. Following registration and application a P21 Balancing Statement can be received online within 3 to 4 days.
4-year time limit
A claim to tax relief must be made within 4 years after the end of the tax year to which the claim refers.
Where to send claim for tax relief
Use your PPS number to find the postal address for your Revenue office in our Contact Locator