Taxes Consolidation Act 1997 section 474A

Relief for fees paid to publicly funded colleges in the European Union for full-time third level education

Section 474A provided standard rate income tax relief for tuition fees paid by an individual towards a full-time undergraduate course at a publicly funded college in another EU Member State; the section has been repealed with effect from 6 April 2001.

• Relief was given at the standard rate of tax on qualifying tuition fees, capped at the amount that reduced the individual's income tax to nil.
• Available where the individual paid fees on their own behalf or on behalf of a dependant (spouse, child, or person for whom the individual was or had been legal guardian).
• The course had to be a full-time undergraduate course of at least two academic years at a publicly funded EU college outside the State, and could not be medicine, dentistry, veterinary medicine or teacher training.
• The college had to provide a written statement supporting the claim, and any grant or scholarship received in respect of the fees was excluded from the qualifying amount.