Hi AAM,
I'm looking for advice on claiming tax relief on tuition fees for my wife. I'll try and summarise the scenario. It's a bit of a mess!!
2 Years P/T Masters paid for as follows:
Year 1: €1.4k deposit paid by my Wife from her account to secure the course
Year 1: €8000 course/tuition fees gifted via a cheque from my Wife's Mother. Money lodged to wife's account and bank draft to the college for Year 1 fees.
Year 2: €3000 course/tuition fees paid by my Wife's Mother via a bank transfer directly to the college bank account
All receipts are now in my Wife's name.
Year 1: 9.4k
Year 2: 3k
We are jointly assessed so my question is who can claim the tax relief? Also my Wife was unwell for a period of the course and was unable to work, she was on Illness Benefit for a portion of the course, will this impact anything?
I'm aware of the Max of 7k per annum minus the disregarded amount based on the P/T course status.
Thanks in advance, all advice would be must welcome.