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Tuition fees tax relief in Ireland
You can get 20% relief on third level fees above a set amount.
If you pay tuition fees for a third level course, you can claim tax relief at the standard rate of 20%. Revenue first takes off a fixed amount, called the disregard, so you get relief on the fees above it.
| Course | Disregard (taken off once per claim, per year) |
|---|---|
| Full-time | €3,000 |
| Part-time | €1,500 |
| Both in the same year | €3,000 |
- Each course counts for at most €7,000 of fees.
- The student contribution counts as part of the fees.
- The student levy, administration fees, sports centre charge and USI levy do not count.
A worked example (from Revenue)
A full-time course costs €8,500, including a €247 student levy. The levy does not count and the course is capped at €7,000. Take off the €3,000 disregard and that leaves €4,000. Your relief is 20% of €4,000, which is €800.
Work out your relief
How to claim
The tuition fees claim form is IT31. Revenue's page for third level fees explains how to claim it. For earlier years you can usually claim within four years.
Revenue does not give relief for any part of the fees that a grant, scholarship or your employer paid.
Try the calculators
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Questions
Is there a limit on how many courses I can claim for?
No limit on the number of courses or students, but each course counts for at most €7,000 of fees. The disregard comes off only once per claim each year.
Is a part-time course different?
Yes. The disregard for a part-time course is €1,500 instead of €3,000.
Based on Revenue's published guidance (Revenue tuition fees page), last checked 23 October 2026. This is a general guide, not tax advice. Your own situation may differ, so check revenue.ie.