Individuals can claim relief at 20% for tuition fees paid in respect of an approved course at an approved college.The maximum qualifying fee is €5,000 and is restricted to one approved course per student per annum without regard to relationship to the student . It does not cover registration or administration fees.
APPROVED COURSES:
Undergraduate courses must be at least two academic years
Postgraduate courses must be at least one year but cannot exceed four academic years.
A full list of the approved courses can be found on the Revenue website
APPROVED COLLEGES cover the four categories below:
(A) Colleges within the state
(B) EU Colleges providing distance education within the state.
(C) EU Colleges
(D) Non-EU Colleges (postgraduates only)
Letters are required from the colleges at categories (C) & (D) above confirming that they meet the conditions set out.
Approved Foreign Language and Information Technology (FAS) courses must:
(A) be less than two years duration
(B) result in successful candidates receiving Certificates of Competence not attendance
(C) have been approved by FAS for section 476 of Taxes Consolidation Act 1997
The minimum fee is €315 but cannot exceed €1,270 per course.
To claim relief the course provider must supply:
(1) Receipt stating course details , student details etc
(2) Certificate of competence
Professional advice should be sought before relying on the above outline.