Qualifying Tuition Fees

On page 17 of Form 11 it outlines "Qualifying Tuition Fees". What can be claimed under this heading?

anything that comes within the parameters of this :-

http://www.revenue.ie/en/tax/it/leaflets/it31.html

Thanks. Does it apply to someone repeating one subject only. I can't seem to find that but am told by a college that such a payment qualifies as tuition and not as registration fees.

I believe that where one repeats then fees are composed of tuition and registration as the state only covers tuition for EU students for the initial examination attempt, not repeats. Therefore if the course meets the other criteria as to duration and the institution then tuition fees paid should qualify. It would be prudent to get and retain a receipt form the institution stating the amount paid for tuition as Revenue might request that at a later date.