Taxes Consolidation Act 1997 section 475A

Relief for postgraduate fees

Section 475A gave income tax relief at the standard rate for tuition fees paid on approved postgraduate courses, whether taken in the State or in another EU Member State, but was repealed by Finance Act 2001 with effect from 6 April 2001.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 paid for an approved postgraduate course.
• The course had to last between one and four academic years, lead to a postgraduate award and be open only to those who already held a degree.
• The course could be taken in an approved college in the State or in a qualifying EU university, and the individual could claim either for himself or herself or for a dependant.
• Section 475A was repealed by Finance Act 2001 section 29(3) with effect from 6 April 2001; tuition fee relief is now given under section 473A.