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