Tax relief on tuition per course or per year

Sasha144

I’m doing a 3 year PHd next year and the fees are approx €9k per annum for the course. I’m trying to plan how much I’ll receive back in tax relief.

The first €3000 of a full time course is discounted so would I be entitled to 20% of the remaining €6000 every year?

Or would I be only allowed to claim the max of 20% of €7000 for the whole course over three years?

Thanks

wiggle16

You restrict the total cost of the course each year to €7000, then discount €3000 of it, leaving you with €4000 per year. So you get 20% of €4000 every year, provided you paid enough tax during the year to get anything back.

caviardreams

Hi guys

Can anyone confirm the 7k limit is per course per year? I emailed revenue to check this, and they stated that it is definitely 7k per course, and not per course per year e.g. so if your fees are 8k per year for three years, you can still only claim relief up to a max of 7k over the three years not per year. Very confused now! :(

Synode

caviardreams wrote: »

Hi guys

Can anyone confirm the 7k limit is per course per year? I emailed revenue to check this, and they stated that it is definitely 7k per course, and not per course per year e.g. so if your fees are 8k per year for three years, you can still only claim relief up to a max of 7k over the three years not per year. Very confused now! :(

Their web page mentions per person per course a lot which makes it look like it's over the whole of the course and not just the year in question. But I'd be 99% sure it's per person per course per year. It certainly was when I last claimed relief (2015 I think)

Stratvs

Synode wrote: »

Their web page mentions per person per course a lot which makes it look like it's over the whole of the course and not just the year in question. But I'd be 99% sure it's per person per course per year. It certainly was when I last claimed relief (2015 I think)

Yes it does and that's where confusion can arise.

So back to basics :-

Apart from qualifying college/course etc, relief is given on "qualifying fees"
Relevant legislation is Section 473ATCA1997 ( note words underlined )

The definition of qualifying fees in the legislation is :-
“qualifying fees”, in relation to an approved course and an academic year, means the amount of fees chargeable in respect of tuition to be provided in relation to that course in that year which, with the consent of the Minister for Finance, the Minister approves of for the purposes of this section.

So say in 2019 fees are €5,000
Qualifying fees limited to €7,000
Disregard per claim €3,000
Relief is based on €5,000-€3,000=€2000x20%=€400

But say in 2019 fees are €9,000
Qualifying fees limited to €7,000
Disregard per claim €3,000
Relief is based on €7,000-€3,000=€4,000x20%=€800

caviardreams

Thanks a million guys - but pretty annoyed that after two weeks of waiting, revenue told me the wrong info!
Much appreciated.