Revenue’s information leaflet IT31 outlines the tax relief for third level education fees paid by an individual in an approved college in respect of an approved course. The information leaflet covers who can claim the relief and the amount of the relief available including the maximum limits for the academic years 2009–2013. Examples illustrating how to calculate the tax relief available are also included.

Details of tax relief available for fees paid by an individual for certain training courses in Foreign Languages and Information Technology are available in information leaflet IT 31A.