Tax relief at the standard rate of tax (20%) will be available to the student for the relevant tax year on the amount approved by the Minister for Education. It is available on tuition fees which includes the Student Contribution up to a maximum level, which applies uniformly for all approved programmes.
Relief is not available in respect of any part of the tuition fees that are or will be met directly or indirectly by grants, scholarships, by an employer or otherwise.
Students can claim the relief either on the individual's tax return at the end of the tax year or during the tax year when the fees have been paid. Details of grants, scholarships, employer payments etc received must accompany the claim. A receipt from NCI containing all the necessary information to claim tax relief is provided by the Fees Office, tel: 01 4498 566/4498 569.
For more information visit the revenue.ie.