--- title: "Tuition Fees Tax Relief Ireland: Student Contribution, Two Children, Instalments (Worked Examples)" url: https://decisionscalc.com/articles/ireland-tuition-fees-tax-relief/ description: "20% back on college fees above a €3,000 disregard (€1,500 part-time), up to €7,000 a course: one and two students, a master's and instalments." updated: 2026-11-13 publisher: DecisionsCalc note: General information, not financial, tax or legal advice. Figures name their source and the date they were read. --- Tax back · Ireland # Tuition fees tax relief in Ireland: worked examples **A single €3,000 student contribution gets €0 back, because the €3,000 disregard wipes it out; a €8,500 master’s gets €800; one full-time and one part-time course (€9,000 and €3,500) get €1,500.** The relief is 20% of fees above one yearly disregard, with each course capped at €7,000. ## Cases (2025 rules) | Fees paid | Qualifying, less disregard | Back | | --- | --- | --- | | One student contribution, €3,000 | €3,000 − €3,000 | €0 | | Two children, €3,000 each | €6,000 − €3,000 | €600 | | Master’s, €8,500 | €7,000 (cap) − €3,000 | €800 | | Part-time course, €4,000 | €4,000 − €1,500 | €500 | | €9,000 full-time + €3,500 part-time | €7,000 + €3,500 − €3,000 | €1,500 | Worked out by the tax back checker’s engine, which reproduces Revenue’s five worked examples; each refund is capped by the income tax paid that year. ## Who can claim, and for which courses - **The person who paid.** You can claim for yourself or for anyone you paid fees for, such as a child, partner or other relative. If two people paid, each claims their own part. - **An approved course at an approved college.** Revenue publishes the list. Undergraduate courses must last at least two academic years. Postgraduate courses qualify if they last one to four years, lead to an award based on a thesis or exams, and the student already holds an undergraduate degree or equivalent. - **Colleges abroad.** Publicly funded or accredited colleges in other EU countries qualify; for postgraduate courses, so do publicly funded or accredited colleges outside the EU. - **Couples.** A jointly assessed couple shares one claim and one disregard; any refund is split in proportion to the tax each paid. ## How to claim, step by step 1. Sign in to myAccount and choose *Review your tax for the previous 4 years*, then the year the course started (or the year you paid). 2. Request the Statement of Liability, then *Complete your Income Tax Return*. 3. Under *Tax Credits & Reliefs*, choose *Tuition Fees* and add each student, college, course and the amount you paid. Include any grant, scholarship or employer payment towards the fees. 4. For the current year you can claim once the fees are paid, through *Manage your tax for the current year*. Self-employed people claim on Form 11. Revenue does not ask for receipts when you claim, but you must keep them for six years: the Receipts Tracker in myAccount stores them for you. If a college later refunds fees you claimed on, tell Revenue within 21 days. ## What people get wrong - **Expecting relief on one student contribution.** On its own it equals the full-time disregard; the relief starts above €3,000. - **Taking the disregard twice.** It applies once per claim per year, however many students you pay for. - **Claiming levies.** Registration, student centre, sports and USI levies do not count; only tuition fees and the student contribution. - **Claiming fees a grant paid.** Fees paid by SUSI, a scholarship or an employer are excluded. ## Frequently asked questions **How much tax relief do I get on college fees in Ireland?** 20% of the fees you paid, capped at €7,000 per course, after taking off €3,000 a year (€1,500 if all courses are part-time). A €8,500 master’s gives €800. **Is the student contribution covered?** Yes, the student contribution counts as a qualifying fee. But one €3,000 contribution is wiped out by the €3,000 disregard, so you get €0. Two children each paying €3,000: €600, because the disregard is taken only once a year. **Should I claim fees paid in instalments in one year?** Revenue lets you claim in the year the course started or in the year each instalment was paid, and says the first is generally better. €7,000 claimed in one year gives €800; split €3,500 and €3,500 over two years it gives €200. **Is the disregard changing in 2026?** The Finance (No. 2) Bill 2026 proposes cutting it to €2,350 full-time and €1,175 part-time from 2026. Revenue’s page still shows €3,000 and €1,500 as of 13 November 2026; we will update when the Finance Act is signed. ## Related - [Irish tax back checker](https://decisionscalc.com/tools/ireland-tax-back-checker/): tuition, rent, medical and remote working, every year since 2022. - [Rent Tax Credit for parents of students](https://decisionscalc.com/articles/rent-tax-credit-student-parents-ireland/) · [the four-year rule](https://decisionscalc.com/articles/ireland-four-year-rule-tax-refunds/) ## Sources - [Revenue: how to calculate tuition fees relief](https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/education/tuition-fees-paid-for-third-level-education/how-do-you-calculate-the-relief.aspx), [fees paid in instalments](https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/education/tuition-fees-paid-for-third-level-education/paying-tuition-fees-in-instalments.aspx), [restrictions](https://www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/education/tuition-fees-paid-for-third-level-education/restrictions.aspx) Read 13 November 2026. General information, not advice; it cannot see your records. Claiming directly from Revenue is free. We are not Revenue, we are not a tax agent, and we never ask for your myAccount details. Revenue decides every claim. DecisionsCalc An independent publisher with no advertisers or sponsors. Every figure is traced to an official source and dated, and an automated check flags figures that are due for review. See [how we research and check](https://decisionscalc.com/editorial-standards/) and our [methodology](https://decisionscalc.com/methodology/). Spotted a mistake? [Tell us](https://decisionscalc.com/about/#contact). Cite or link to this article DecisionsCalc (2026). Tuition Fees Tax Relief Ireland: Student Contribution, Two Children, Instalments (Worked Examples). https://decisionscalc.com/articles/ireland-tuition-fees-tax-relief/ You are welcome to quote our figures with a link. Each figure on the page names its official source and the date we checked it. 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