Tax Relief

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.

Approved Undergraduate Courses

Undergraduate courses must:

  • be carried out in an approved college;
  • be of at least 2 academic years duration; and
  • in the case of courses carried out in colleges and institutions that require approval by the Department of Education and Skills for the purposes of this tax relief, the course must be approved by that Department.

Approved Postgraduate Courses

Postgraduate courses must:

  • be carried out in an approved college;
  • be of at least 1 academic year but no more than 4 academic years in duration; and
  • lead to a postgraduate award based on either a thesis or an examination.

Also, the person taking the course must already have a primary degree or equivalent qualification.

How to claim

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