Tax Relief on Employees Tuition Fees

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My brother in law has two staff members on PAYE and is paying for one of them to do a 2 yr p/g. Can he claim tax relief on these fees in the same manner as an individual would?
 
Does he want to take an income tax deduction and recover the tax credit as well?

Unless he is running a Third Level institution I'd imagine regross it as salary for the employee and let them claim back the Tax Credit.
 
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