Taxes Consolidation Act 1997 section 476

Relief for fees paid for training courses

Section 476 provides income tax relief for qualifying fees paid for approved training courses in information technology and foreign languages.

• Relief applies to fees between €315 and €1,270 paid for an approved IT or foreign language course of less than two years' duration that results in a certificate of competence.
• The tax reduction equals the standard rate of income tax applied to the qualifying fees paid, capped at the individual's actual income tax liability for the year.
• In a jointly assessed couple, fees paid by either spouse or civil partner are treated as having been paid by the assessable spouse or nominated civil partner.
• Relief is restricted to one approved course per year of assessment and cannot be combined with any other income tax relief in respect of the same fees.