Funding is a sore subject for many mature students who have to foot the bill for courses without the benefit of State subventions for fees or maintenance. Tax relief may be available on fees, but it is wise to check that the course you are planning on taking is eligible before committing yourself.

It is also wise to check out the conditions under which the relief is given. For example, there is an upper limit on the fees which will be considered and if you already have a degree or diploma, you may not get the relief on a second qualification.

The Department of Education has a list of courses and institutions which qualify for this relief. Relief is normally claimed at the standard rate and it can be claimed by a married person in respect of fees paid by or on behalf of their spouse.

Those who are self-employed and decide to pursue a course of study can submit the costs involved as part of their overall expenses.

However, the Revenue Commissioners can exercise discretion in this regard - to qualify for relief the course should be directly relevant to the person's work.

The Revenue Commissioners produce a leaflet, Tax relief for tuition fees paid to private colleges.