I'm a bit confused about tution fee tax credits.
Take this example - If I pay €7k or higher in tuition fees over the year, I can claim the maximum amount back say X.
But if I were to have a deficit due to poverty and end up paying the tuition fees late - in the following year, e.g. €14k, I can still only claim the maximum of X.
So in fact what happens is a hefty tax credit loss because the fees are paid late.
Is this not an example of the poor becoming poorer as a result of a being unable to avail of the tax credit were they to have the money first time.
I would be inclined to advise a staggered entry of the money paid, i.e. even if the full monies have been paid, split the declaration of the monies into different years so as to avail of the full tax break.
Technically I don't think this is breaking the law, as the fees were paid.