In the normal course of events Revenue would not know anything about it. All they see at the end of a year is the P35 return which basically has the same info as your P60. BUT.... There is a strong possibility that if they do an audit on your employer and see on payslips monthly deductions for the fees your employer pays up front (the part your pay), they will treat this as a Loan, this is BIKable at 11%. The part of the fees that your employer pays are not BAKable, providing that the course is related to your employment. What is interesting is, if employer looks for his part of the fees back a year later (failed exams/leaving) will Revenue deem the full amount as a loan!!! ???
Sorry. I think I just made your quandary worse...
Towger