IRAS Course Fees Relief

Courses Eligible for Relief

You can claim relief for the Year of Assessment (YA) 2015 on the course fees paid in 2014 for:

1. Any course, seminar or conference you attended in 2014 leading to an approved academic, professional or vocation qualification;
   • Approved Academic or Professional Qualification
     To qualify for relief, the course, seminar or conference should lead to a recognized academic and professional qualification
   • Approved Vocational Qualification
     To qualify for relief, the acquired skills or knowledge can be applied in a vocation or a specific area in an industry; and the course, seminar or conference provider is a Singapore registered entity with the Accounting & Corporate Regulatory Authority (ACRA).
2. Any course, seminar or conference you attended in 2014 that is relevant to your current employment, trade, business, profession or vocation; or
3. Any course, seminar or conference that you completed between 1 Jan 2012 to 31 Dec 2013 which is relevant to your new employment, trade, business, profession or vocation in 2014.

Courses Not Eligible for Relief

1. Courses, seminars or conferences for recreational or leisure purposes;
2. Courses, seminars and conferences for general skills or knowledge (e.g. Internet surfing course, social media skills, basic website building skills and Microsoft Office skills); and
3. Courses, seminars and conferences to acquire skills or knowledge for a hobby instead of your profession (e.g. photography, language and sports courses).
4. Polytechnic/University courses if graduates have never exercised any employment or carried on any trade, profession or vocation previously

Amount of Course Fees Relief

You can claim the actual course fees incurred by yourself up to a maximum of $5,500 each year regardless of the number of courses, seminars or conferences you have attended. You can claim only the portion of course fees which you paid. Any amount paid or reimbursed by your employer or any other organisation cannot be claimed. You may claim the following types of fees:

You may claim the following types of fees:

• Aptitude test fees (for computer courses);
• Examination fees;
• Registration or enrolment fees; and/or
• Tuition fees.