Tax relief for tuition fees in respect of third level education
- Name of the instrument - Local language
- tTax relief for tuition fees in respect of third level education
- Name of the instrument - English translation
- Tax relief for tuition fees in respect of third level education
- Scheme ID
- 111
- Country
- Ireland
- Reporting year
- 2015
- Type of instrument
- Tax incentive for individuals
- Type of entry
- Single instrument
- Short description
Adults can deduct the costs related to their education and training (fees) from their taxable incomes. The state co-funding – in the form of foregone tax revenues - equals to eligible costs multiplied by the tax rate (20% to 40% in 2015). The eligible education and training activities include certain undergraduate and postgraduate courses and certain training courses in information technology and foreign languages. For the deduction, a ceiling is introduced (in 2014, EUR 7 000 for undergraduate courses and EUR 315 -1 270 for ICT and language courses).
- Short description of the related instruments
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- Level of operation
- National
- Name of a part of the country
- nap
- Name of the region (for regional instruments)
- nap
- Name of the sector (for sectoral instruments)
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- Relevance
- Key scheme
- Legal basis
Section 473A, Taxes Consolidation Act, 1997
(NB: Finance Act of 1995 provided for tax relief for tuition fees. All legislation relating to tuition fees that had been passed prior to 1997 was incorporated in the Taxes Consolidation Act 1997. Also, changes made to tuition tax relief after 1997 were retrospectively incorporated into the Act)
- Objective(s) and target(s)
To provide assistance to students who are required to pay third-level tuition fees.
- Year of implementation
- 1995
- Year of latest amendment
- 2011
- Operation/management
Revenue Commissioners administer and manage the system (in conjunction with the Department of Education and Skills).
- Eligible group(s)
Repeat students and part-time students studying in private or publicly funded third level institution or in such an institution in another EU Member State and paying fees.
- Group(s) with preferential treatment
None
- Education and training eligible
Certain full-time and part-time undergraduate courses of at least 2 years duration, post-graduate courses of at least 1 but not more than 4 years duration; certain training courses in information technology and foreign languages of less than 2 years duration.
- Source of financing and collection mechanism
State (loss of tax revenue)
individual- Financing formula and allocation mechanisms
Tax relief reduces taxable income, at the standard rate of income tax (20%) subject to the maximum level of tuition fees allowable:
- for undergraduate courses: fees of maximum EUR 7 000 per course
- for ICT and languages: fees ranging from EUR 315 to EUR 1 270 per course.- Eligible costs
Fees only
- Frequency of the use
Each year
- Volumes of funding
The overall volume of EUR 21 000 000 was spent on the scheme in 2013.
- Beneficiaries/take up
In 2013, 28 200 individuals made use of the tax incentive.
- Monitoring/evaluation reports available
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- Most relevant webpage - in English
- Most relevant webpage - local language
- Recent changes
In 2011 , the scope of tax relief was expanded to include the student contribution charge as well.
- Sources
- Short description
- Short description of the related instruments
- Level of operation
- Name of a part of the country
- Name of the region (for regional instruments)
- Name of the sector (for sectoral instruments)
- Relevance
- Legal basis
- Objective(s) and target(s)
- Year of implementation
- Year of latest amendment
- Operation/management
- Eligible group(s)
- Group(s) with preferential treatment
- Education and training eligible
- Source of financing and collection mechanism
- Financing formula and allocation mechanisms
- Eligible costs
- Frequency of the use
- Volumes of funding
- Beneficiaries/take up
- Monitoring/evaluation reports available
- Most relevant webpage - in English
- Most relevant webpage - local language
- Recent changes
- Sources