College tuition fees paid for 2 years

[simplyjoe]

I have paid college tuition fees of €8,000 to cover a course that runs from Feb09 to Aug 2010. Can I claim 1/2 the fees in 2009 against my income and the 1/2 half in 2010.

 

[niceoneted]

I take it that it is a part time course and you are in employment.
When did you pay the fees? If you paid them all upfront in 2009 you can claim them against the 2009 tax year so should be able to put in a claim now .

 

[T McGibney]

If you paid them all upfront in 2009 you can claim them against the 2009 tax year so should be able to put in a claim now .

...if Revenue has classified the course as being an 'approved course' in an 'approved institution'

 

[simplyjoe]

I take it that it is a part time course and you are in employment.
When did you pay the fees? If you paid them all upfront in 2009 you can claim them against the 2009 tax year so should be able to put in a claim now .

It was all paid in 2009. It is an approved course. The question is can I claim 1/2 now and 1/2 in 2010. The reason is that you are limited to €5k per annum.

 

[Nige]

under the definition of an "academic" year in the legislation, it seems that this would only be treated as a one year course so tax relief can only be claimed in the year of payment/year of commencement.

 

[simplyjoe]

It appears that way but in order for the course to qualify it must have been two years duration?