Section 473A of the Taxes Consolidation Act 1997 provides for tax relief at the standard rate of income tax (currently 20%) in respect of qualifying fees chargeable in respect of attendance at approved undergraduate courses. The definition of qualifying fees in this section includes the "student contribution" paid by all students attending third level institutions, including those not subject to tuition fees.
In order to restrict the relief to tuition fees, an amount equal to the amount of the student contribution is disregarded from any claim to relief in respect of qualifying fees.
The reason for the increase in the amount which is disregarded for the purposes of the relief from €2,750 for 2014 to €3,000 for 2015 in respect of full-time courses, was to reflect the increase from €2,750 to €3,000, over the same period, in the amount of the student contribution payable in respect of such courses.
This change served only to continue to exclude relief from the revised amount of student contribution and did not in any way reduce the tax relief available in respect of tuition fees. On that basis it is not expected to result in additional revenue for the Exchequer.