Third level college course tax relief but reimbursing the employer

wally1990

One to run by you all(looking for a tax professionals answer)

Employee starts a course in third level college

Employer paid 5k of this course value, however as the employee left the job she has to reimburse her employer back the cost of the Degree.

Proof of repayment to employer can be provided.

Proof of initial payment payment from employer to college can be provided.

Can the employee then make a claim for tax relief on third level course from the revenue once the other conditions are met in this circumstance (approved college, no exam fees, account for disregard amounts(first 3000k etc and so on)

Thanks in advance for your help.

tanit

wally1990 wrote: »

One to run by you all(looking for a tax professionals answer)

Employee starts a course in third level college

Employer paid 5k of this course value, however as the employee left the job she has to reimburse her employer back the cost of the Degree.

Proof of repayment to employer can be provided.

Proof of initial payment payment from employer to college can be provided.

Can the employee then make a claim for tax relief on third level course from the revenue once the other conditions are met in this circumstance (approved college, no exam fees, account for disregard amounts(first 3000k etc and so on)

Thanks in advance for your help.

I'm pretty sure she can, if all the conditions have been met and she has proof of how the payments took place. At the end of the day she has paid the course, even though initially was paid by the employer.

The only problem that might happen is if the employer has claimed those fees as expenses and has not made adjustments after the refund has taken place from the employee. But that should be an issue for the employer not the employee.

If anyone here knows more please correct me.