Taxes Consolidation Act 1997 section 475

Relief for fees paid for part-time third level education

Section 475 gave individuals tax relief at the standard rate for tuition fees they paid for approved part-time undergraduate courses at approved third level colleges, subject to defined conditions.

• Relief was given at the standard rate of income tax on qualifying tuition fees paid for an approved part-time undergraduate course.
• The course had to last at least two academic years and be provided by a college approved by the Minister for Education and Science.
• The relief was available to a "qualifying individual" who had not already completed an undergraduate course of two or more academic years, with limited exceptions.
• The section was repealed by Finance Act 2001 section 29(3) with effect from 6 April 2001 and replaced by the consolidated tuition fees relief provisions.