Section 473A, Taxes Consolidation Act, 1997 provides for tax relief on tuition fees, at the standard rate of tax, in respect of approved courses at approved colleges of higher education including certain approved undergraduate and postgraduate courses in E.U. and non-EU Member States.

An approved college in relation to a year of assessment is a college or institution of higher education in the State which either provides courses to which the scheme approved by the Minister under the Local Authorities (Higher Education Grants) Acts, 1968 to 1992, applies or operates in accordance with a code of standards laid down by the Minister for Education and Science with the consent of the Minister for Finance.

Codes of Standards for Colleges Courses for Tax Relief General Guidelines for submitting an Application to HETAC Information for Course requirements for undergraduate courses Information for submitting Post Graduate Courses HETAC Instructions for Application for Post Graduate Course Evaluation HETAC Tax Relief Evaluation Policy

Further information can be obtained from:
Ms Rosaleen Barrett
Provider Registration & Professional Body Recognition
HETAC
26-27 Denzille Lane
Dublin 2
or email: rbarrett@hetac.ie

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