Taxes Consolidation Act 1997 section 474

Relief for fees paid to private colleges for full-time third level education

Section 474 provided income tax relief at the standard rate for tuition fees paid to approved private colleges for full-time undergraduate courses, before being repealed by Finance Act 2001 with effect from 6 April 2001.

• Relief was given at the standard rate of income tax on qualifying tuition fees.
• An individual could claim for fees paid on their own behalf or on behalf of a dependant (spouse, child or person for whom they were legal guardian).
• The course had to be a full-time undergraduate course of at least two academic years' duration in a college approved by the Minister for Education and Science.
• Section 474 was repealed by Finance Act 2001 section 29(3) with effect from 6 April 2001.