Tuition fees paid for third level education

Restrictions

Fees paid by scholarships, grants or employers

You cannot claim relief for fees that are funded by:

• grants
• scholarships
• and
• your employer.

If you receive partial funding towards tuition fees, you must declare it to Revenue when you claim tax relief.

Refunded fees

If you have already claimed tax relief for tuition fees and the fees are later refunded by the college, you must notify us within 21 days of receiving the refund.

Undergraduate courses

To qualify for relief, an undergraduate course must:

• be carried out in an approved college
• and 
• last at least two academic years.

Postgraduate courses

To qualify for relief, a postgraduate course must:

• be carried out in an approved college
• last at least one academic year, but no longer than four academic years
• and
• lead to a postgraduate award based on either a thesis or an examination.

To claim relief on a postgraduate course, you must already have an undergraduate degree or equivalent qualification.

Postgraduate courses in publicly funded or duly accredited universities and institutions of higher education in non-European Union (EU) Member States qualify for relief.

Next: Paying tuition fees in instalments