Education expenses relief

cork · 5 Apr 2006

I completed a 2 year part-time course recently. My employer paid a portion and I picked up the rest.

It was with a recognised college. But If I claim tax relief on the portion of fees that I paid - Could the Revenue get me for BIK on the amout my employer paid?

ClubMan · 5 Apr 2006

See [broken link removed]

10.20 Course or exam fees

10.20.1 Refunds of course or exam fees to an employee which
have been paid by the employee, or direct payments of
course or exam fees by the employer, will not be
treated as giving rise to a taxable benefit where the
course undertaken is relevant to the business of the
employer.

10.20.2 A course is regarded as relevant to the business of the
employer where it leads to the acquisition of
knowledge or skills which are -

necessary for the duties of the employment, or

directly related to increasing the effectiveness of the performance of the employee’s or director’s present or prospective duties in the office or employment.

Presumably you should be able to claim tax relief on your portion of the fees.

Education expenses relief

cork

Registered User

ClubMan

Registered User

Education expenses relief

cork

Registered User

ClubMan

Registered User

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