In the New Year i will be taking a couple of courses which will give me the skills needed to start up a part time service business. These courses will cost me about €4000 over the course of 2008. I'm in full time employment and was wondering when to registar as a sole trader? I will probably not have any income from this new business venture in 2008. Is there any way of claiming back tax etc on these course fees? Any advice would be welcomed.