Dáil Éireann Debate, Tuesday - 21 April 2026
299. Deputy Paula Butterly asked the Tánaiste and Minister for Finance if he will examine the current €3,000 disregard applied to full-time undergraduate tuition fees when calculating tax relief on third-level education costs; if he will consider reducing this threshold in order to increase the level of relief available to families and students; and if he will make a statement on the matter. [25318/26]
Amharc ar fhreagraSection 473A of the Taxes Consolidation Act 1997 (TCA) provides for income tax relief in respect of qualifying tuition fees paid by an individual for a third level education course (including a postgraduate course), subject to the conditions set out in that section. The relief is granted at the standard rate of income tax (currently 20%), where an individual pays “qualifying fees” for an approved course whether on his or her own behalf or on behalf of another individual.
“Qualifying fees” refer specifically to tuition fees in respect of an approved course at an approved college and includes what is referred to as the “student contribution”.
The maximum amount of fees that can qualify for the relief is €7,000 per person, per course, per academic year. Each claim is subject to a single disregard amount each tax year. This amount is taken away from the total qualifying fees for the claim, such that relief can't be received on the disregarded portion. The disregard is currently €3,000 in the case of a full-time student and €1,500 for a part time student. If a claim has been made for more than one student or course, this disregard amount will only be deducted from the claim once.
Relief may not be claimed for fees that are funded by grants, scholarships, an employer or from any other source. If an individual receives partial funding towards course fees, this must be declared to Revenue when the relief is being claimed and deducted from the claim amount.
Further information on claims for tuition fees paid for third level education, including lists of approved colleges and courses, is available on the Revenue website at:
www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/education/tuition-fees-paid-for-third-level-education/index.aspx
It was announced in Budget 2026 that the annual student contribution fee will be permanently reduced by €500.
As the Deputy will appreciate, decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances.
