Tuition fees paid for third level education
Approved colleges and courses
All approved courses provided by publicly funded universities, colleges and institutes of higher education in Ireland are approved for the purposes of tax relief.
All approved courses provided by publicly funded or duly accredited universities and institutions in other European Union (EU) Member States or in the United Kingdom (UK) are approved for the purposes of tax relief.
Courses provided by colleges or institutions in other EU Member States or in the UK that provide distance education in Ireland are approved for the purposes of tax relief. The courses must be approved for the higher education grants scheme and include the Open University.
Private colleges in Ireland and private distance education colleges based in the EU (and the UK) must operate in accordance with a code of standards which has been approved by the Minister for Education and Skills. Lists of approved colleges and courses are published on the Revenue website each year.
Checking if a course qualifies for relief
For public colleges, universities or institutes approved for student grant scheme for undergraduate courses, please view the following lists:
Approved Institutions for the purposes of the student grant scheme
For private colleges, part-time courses or postgraduate courses, please view the following lists:
College fees for the academic year commencing 2025
College fees for the academic year commencing 2024
College fees for the academic year commencing 2023
College fees for the academic year commencing 2022
College fees for the academic year commencing 2021
College fees for the academic year commencing 1 August 2020