The maximum limit on qualifying tuition fee is €7,000 per individual per academic year
For a part time qualifying course in 2015, the first €1,500 is not allowed and balance can be claimed as a tax credit at 20%
For example
Peter paid tuition fees of €10,000 in October 2015 in respect of a qualifying postgraduate part time course
Answer
Peter would be entitled to relief of €5,500 at 20% = €1,100 ( €7,000 max allowable less €1,500 disallowable for part time course)
The above is subject to qualifying conditions
Any queries on same give me a call on 091 763817 or email me at oliver@taxreturnhelp.ie