Get 20% back on college fees you paid for yourself or someone else, including the student contribution. Claim online in Revenue myAccount during the year or for the last four years.
You can claim tax relief at 20% on approved third-level tuition fees, including the student contribution, in Revenue myAccount. The first €3,000 a year (€1,500 for part-time students) does not count, so relief is given on the amount above that.
Who this is for
- Anyone who paid the fees, whether you are the student or paid for a child, partner or someone else
- Fees for an approved course at an approved college. Revenue publishes the lists every year.
- Undergraduate courses lasting at least two years, full-time or part-time, in Ireland, another EU country or the UK
- Postgraduate courses of one to four years, if the student already holds a primary degree
- There is no limit on how many students you can claim for
What you need
- A Revenue myAccount login (or ROS if you are self-employed)
- Receipts from the college showing the fees you paid and the academic year
- The college and course name, to check it is on Revenue's approved list
- Details of any grant, scholarship or other payment towards the fees. You must declare these.
Step by step: claim during the year
- Check your course is on the approved colleges and courses list for that academic year.
- Sign in to myAccount.
- Click Manage your tax for the current year.
- Select Add new credits, then You and your family, then Tuition fees.
- Enter the fees and any grant, then submit the claim.
Step by step: claim for a past year
- Sign in to myAccount and go to PAYE Services.
- Click Review your tax for the previous 4 years and choose the year.
- Request your Statement of Liability, then click Complete Income Tax Return.
- On the Tax Credits & Reliefs page, select Tuition Fees.
- Fill in the form and submit your return. Any refund goes to your bank account.
Self-employed? Claim in the tuition fees section of your Form 11 return. If you cannot use myAccount, post Form IT31 to your Revenue office.
How much it costs and how long it takes
| Case | Fees that qualify | Less disregard | Relief at 20% |
|---|---|---|---|
| One full-time student paying only the student contribution of €3,000 (2023) | €3,000 | €3,000 | €0 |
| One full-time student, €8,500 fees | €7,000 (capped) | €3,000 | €800 |
| One part-time student, €9,000 fees | €7,000 (capped) | €1,500 | €1,100 |
| Two full-time students, €7,000 each | €14,000 | €3,000 (once only) | €2,200 |
Refunds after a tax return reach your bank in three to five working days. If you pay in instalments, it is usually better to claim in the tax year the academic year started.
What changes in Budget 2027
The student contribution is cut permanently from €2,500 to €2,350, and students who already paid get €150 back from their college. Budget 2027 also aligns the €3,000 disregard with the student contribution, to give parents a further saving. Revenue had not published the new figure or start date on 17 October 2026.
Common mistakes
- Claiming for one student paying only the student contribution. Under current rules it falls inside the disregard, so the relief is €0.
- Not claiming for a second child. Their fees get full relief, as the disregard applies only once.
- Including charges that do not qualify, such as administration fees, student centre levies, sports centre charges or the USI levy.
- Forgetting to declare a grant or scholarship.
- Missing the four-year limit. Claims for 2022 close on 31 December 2026.
If something goes wrong
- If more than one person paid, each person claims for their own share.
- Jointly assessed couples share the relief in proportion to the tax each paid.
- Citizens Information Phone Service: 0818 07 4000, Monday to Friday, 9am to 8pm.
Related guides
- How to claim tax back: the PAYE end-of-year review
- How to claim tax back on medical expenses
- How to claim the Rent Tax Credit
- How to file a Form 11 tax return
Revenue's new tuition fee disregard figure and start date after Budget 2027 aligns it with the €2,350 student contribution
Last day to claim relief for fees in the 2022 tax year
- Revenue: Tuition fees paid for third level education
- Revenue: How to claim relief on tuition fees
- Revenue: How do you calculate the relief?
- Revenue: Approved colleges and courses
- Revenue: Paying tuition fees in instalments
- Citizens Information: Tax relief for third-level fees
- Citizens Information: Third-level student fees and charges
- Department of Finance: Statement on Budget 2027
