Written answers
Wednesday, 13 July 2022
Department of Education and Skills
Third Level Costs
Michael Creed (Cork North West, Fine Gael)
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423. To ask the Minister for Education and Skills if tax relief is available for third-level university fees and for accommodation costs for university students; and if he will make a statement on the matter. [38314/22]
Simon Harris (Wicklow, Fine Gael)
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Section 473A of the Taxes Consolidation Act 1997 sets out the conditions for tax relief on tuition fees for higher education.
Relief at the standard rate of tax is available in respect of tuition fees paid for approved courses at approved colleges of higher education. Details on eligibility and further information on how to claim this relief can be found online here: www.revenue.ie/en/personal-tax-credits-reliefs-and-exemptions/education/tuition-fees-paid-for-third-level-education/index.aspx.
There is no specific tax relief which would apply to accommodation costs incurred by university students.
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