Tuition Fees

I'm preparing a form 11 tax return for 2007. I have paid approx €2,500 to a third level college in 2007, €1,000 of this amount was paid in respect of college course fees and €1,500 in respect of college residential (on campus accomodation) fees.

I assume that only €1000 (the portion relating to the college course fees) of the total paid can be claimed as an expense / tax credit?

Thanks

mmge

The amount relating to the tuition fees can be claimed at 20% (providing it's a qualifying course) and the accommodation element can be claimed at 20% as rent, provided it was your main residence.

If any of the sum paid related to "registration fees" or the like, no relief is granted on that element.

Thanks Nige