If you are eligible under the Higher Education Free Fees scheme you will have to pay the Student Contribution; the 'free fees' scheme will pay the other element of the published programme fee.
- The Student Contribution for undergraduate students who qualify for ‘free fees’ is €3,000 in 2025/26
- All students who benefit from ‘free fees’ must pay this charge
All students are also liable for the Student Levy. This levy is €102 in 2025/26.
You can claim tax relief on qualifying fees (including the student contribution) that you have paid for third-level education courses. The qualifying fees must be paid for an approved course at an approved college.
Other charges and levies do not qualify for relief such as:
- administration fees
- student centre levy
- sports centre charge and
- USI (Union of Students in Ireland) levy.
You may be the student, or you may pay the fees on the student's behalf. However, you can only claim the relief if you are the person who paid the fees.
The maximum amount you can claim is €7,000 per course, per person, per academic year.
Each claim is subject to a single disregard amount of €3,000 for full-time students or €1,500 for part-time students each tax year.
The first €3,000 (full-time students) or €1,500 (part-time students) is subtracted when calculating relief for tuition fees. If you have paid fees for more than one student, this disregard amount will only be deducted from your claim once.
The university cannot assist you with Tax queries, please check with
All students attending Erasmus/Exchange/Cooperative Education programmes must pay fees as normal to ¾ÅÉ«ÊÓƵ.