tuition fees in instalments - tax relief

[shweeney]

I'm assuming this is not allowed, but the relevant revenue page doesn't explicitly state it.

Tuition/registration fees for most undergraduate courses are 3k, "coincidentally" relief is only allowed on fees over 3k.
But many institutions allow payment in 2 instalments in September and January so instead of paying 3k each year, I could pay 1500, 4500, 1500, 4500 over the course of the 4 year degree. Can I claim relief for the 2 years I've paid over 3k ?

 

[lff12]

Normally it would be all loaded into a single tax year, from what I recall.

 

[michaelm]

Can I claim relief for the 2 years I've paid over 3k ?

That's exactly how I'll be doing it.