Tax Relief is available at the standard rate of tax on tuition fees paid for full-time and evening courses, of at least 2 years duration and applies to fees up to €5,000. The relief may be claimed 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.
Undergraduate courses must:
Postgraduate courses must:
Also, the person taking the course must already have a primary degree or equivalent qualification.
Details of any payment made towards the fees, received or to be received, must accompany the claim. These include grants, scholarships, payment by an employer and any other payments in respect of relevant fees. All registered students will receive a receipt from the CCT Student office for the purpose of making a tax claim.
In order to claim, a person must submit a written claim to his/her local Revenue Office and include a receipt from CCT showing