Third Level Tuition Fees - Changes to Tax Relief

The existing tax relief for third level fees is being amended to provide that the first €2,000 in fees will be ineligible for tax relief for students in full time education. For students in part time education, only the first €1,000 in fees will be ineligible.

This restriction applies per claim and not per student. This means that in the case of parents paying tuition fees for two or more children, only the first €2,000 of the total tuition fees paid for all their children will be exempt, rather than the first €2,000 per child.