Tuition Fee Tax Relief - University of Ulster

S

sadie

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I am doing a postgrad at Ulster University. Is this eligible for Tax Relief on Tuition Fees?
There is a list of approved colleges on the Revenue website, http://www.revenue.ie/en/tax/it/leaflets/it31.html
and Ulster University is not on this list, but it also says this:

Tuition Fees - Third Level Education

Approved Colleges

Approved Colleges for the purpose of the tuition fees tax relief include:

Universities, Public and Private Colleges and Institutes of Higher Education in the State that provide courses that are approved for higher education grants;
A college or institution of higher education in the State which operates in accordance with certain codes of standards laid down by the Minister for Education and Skills (these colleges and institutions must be approved by the Department of Education and Skills for the purposes of this tax relief);
Publicly funded or duly accredited Universities and Institutions of Higher Education in another EU Member State;

"A college or institution of higher education in any other EU Member State providing distance education in this State, which provides courses approved for the Higher Education Grants Scheme (this includes the Open University);

Colleges or Institutions (in the State and in any EU Member State) which provide distance education in the State and which operate in accordance with a certain code of standards laid down by the Minister for Education and Skills (these colleges and institutions must be approved by the Department of Education and Skills for the purposes of this relief)."
 
I am certain that the New University of Ulster at Coleraine, Magee and Jordanstown would be approved colleges for the purpose of the tax relief. S
 
Thanks. So looks like this kind of Tuition Fee 'excess' rule has only been introduced for 2011/12. So there was no such rule in force for last year's fees - 2010.

As another leaflet relating to previous years says this:

"Tax relief at the standard rate of tax (20%) in the tax years 2010 and 2011 is available for certain tuition fees. The maximum limit on such qualifying fees for the academic years 2010/2011 is €5,000 and 2011/2012 is €7,000.

2011/2012 only: the first €2,000 of each claim is disregarded for relief, where any one of the students in respect of whom the relief is claimed is a full-time student. In the case of a claim for relief where all the students concerned are studying part-time, the first €1,000 of the claim for relief is disregarded."

http://www.revenue.ie/en/tax/it/leaflets/it1.html#section16

It is confusing though because although the Academic year is 2010/2011, the year you pay the fee in might be different if you see what I mean.
I pay fee for 2010/2011 in 2010. But I claim back the tax relief in my 2010 income tax.
 
This leads on to a question I've had. Can you claim relief in both 2010 & 2011 if your (part time) course exceeded €12,000- for that academic year. i.e. claim €1,000 (20%) off the €5k excess (€6k in total) paid in 2010 and the same in 2011. I thought historically, you could claim on fees paid in each calendar year but now I see the revenue quoting 'academic' year. i.e you can only make one claim per academic year, regardless of costs over two calendar/tax years ?
 
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