Education / deduction

Tuition fees tax relief: the 7,000 euro cap and disregard

You can claim 20% relief on tuition fees you paid for approved courses, up to 7,000 euro per course per year. A single disregard applies to each claim: the first 3,000 euro of fees for full-time courses or 1,500 euro for part-time courses attracts no relief. The relief goes to whoever paid the fees, not necessarily the student.

Written by PAYEWise editorial team, plain-English tax writers working from Revenue sources. Tax review: pending appointment of a named tax-qualified reviewer. Reviewed 28 October 2026.

Values by tax year

Year	Rate	Status
2022	20%	approved
2023	20%	approved
2024	20%	approved
2025	20%	approved
2026	20%	approved

Who qualifies

The course is an approved undergraduate, postgraduate, IT or foreign-language course at an approved college.
You paid the fees, including the student contribution, for yourself or someone else.
Fees were not covered by a grant, scholarship or employer.

Exclusions and pitfalls

Administration, registration and examination fees are excluded.
The disregard applies once per claim, not once per course.

How to claim, step by step

myAccount > PAYE Services > Claim tax credits > Education > Tuition fees.
Enter each course, the fees paid and whether full-time or part-time.

This checker provides guidance from your answers. Revenue decides whether a claim is accepted. You can claim directly for free using myAccount.

Documents to keep

College receipts showing fees paid and course details

Worked examples

One full-time student qualifies

Fees 6,000 euro; less disregard 3,000 euro = 3,000 euro; relief at 20% = 600 euro.

Two full-time children qualifies

Fees 3,000 + 3,000 = 6,000 euro; one disregard of 3,000 euro; relief 20% of 3,000 = 600 euro.

Fees below the disregard does not qualify

A part-time course costing 1,200 euro is below the 1,500 euro disregard, so no relief is due.

All examples use hypothetical people and figures.

Frequently asked

Does the student contribution count?

Yes, the student contribution counts as tuition fees for this relief.

Terms used here

Next steps

Sources and review

R10Tuition fees: how to calculate the reliefofficialchecked 2026-10-28

Last reviewed 2026-10-28 (awaiting sign-off by a named tax-qualified reviewer). Every factual tax rule on this page is backed by a dated Revenue source. Spotted an error? Use the contact page.

Do it

Check eligibility / calculate Claim through Revenue (free)

Priority P0. Reviewed 2026-10-28.

Tuition fees tax relief: the 7,000 euro cap and disregard

Year

Rate

Status

2022

20%

approved

2023

20%

approved

2024

20%

approved

2025

20%

approved

2026

20%

approved

Worked examples

One full-time student qualifies

Fees 6,000 euro; less disregard 3,000 euro = 3,000 euro; relief at 20% = 600 euro.

Two full-time children qualifies

Fees 3,000 + 3,000 = 6,000 euro; one disregard of 3,000 euro; relief 20% of 3,000 = 600 euro.

Fees below the disregard does not qualify

A part-time course costing 1,200 euro is below the 1,500 euro disregard, so no relief is due.

All examples use hypothetical people and figures.