Pat O'Brien, Editor, TaxMonitor . The recent EU recommendations on Ireland's labour market have highlighted poor participation in training and education in the workforce. Our tax legislation relating to training is not as helpful as it might be. At present there are three reliefs for costs borne by a taxpayer in the acquisition of a.n improved education or additional levels of skills. They are remarkably limited in their application and have a begrudging feeling about them.
Relief is available for fees paid in respect of a third level under graduate course.
The course must be an approved course. The college may be in the state or elsewhere in the EU but in the latter case must be a state funded college. The course can be full time or part time. A further relief relating to fees for courses in information technology and foreign languages is legislated for. It is not in operation pending a ministerial order, more than two years after it was enacted.