Tuition Fees paid for another person

Can anyone advise on the situation with claiming tax relief on tuition fees you have paid for a relative?

Situation:

Cousin A is doing a masters degree, part time, pays his fees for year 1 and claims his relief but in year 2 he has lost his job, no income for that year therefore no tax paid.

So for year 2, Cousin B helps out by funding A's tuition fees for that year. Cousin B now wants to claim tax relief for this but realizes that he cannot prove that he paid these fees. The situation was that Cousin A took out a credit union loan but realized he would need family help with the payments. Cousin B who is in a way better financial situation decided he would pay for the tuition, and so he gave Cousin A the cash each month to pay off his credit union education loan. But theres no proof that he ever did this.

1. Can he still claim relief for these tuition fees that he indirectly paid?
2. Will Cousin A incur gift tax if he makes this claim?

Yes.
In practice, no. The Small Gift Exemption can be utilised creatively. Plus the tax free threshold is there.

Gordon Gekko said:

Yes.
In practice, no. The Small Gift Exemption can be utilised creatively. Plus the tax free threshold is there.

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Thanks Gordon Gekko, so just to clarify, are you saying that he can't claim this relief at all? Would revenue accept that he funded this in cash without a paper trail to prove it? what would happen if he claimed this relief? He can provide the receipt for the course itself. Surely he should not leave this unclaimed?

The course has already been paid for by A. B is just helping with the payment of a loan. So my sense on reflection is that B cannot claim.