University Course Fees (Scotland)

[Deleted User]

I am currently studying towards an MSc as a distance learning student at Robert Gordon University. The university has increased the module prices (again) which are now £1,530 each and I have 4 left to complete plus £4,030 for the dissertation. Is there a way I can save on tax to help soften the blow. I did look at salary sacrifice but I see the rules changed in April 2017 so I would only save on NI, still it's better than nothing.

Are there any other ways I can use the course fees to reduce my tax liability? The SNP are going to lower the 40% tax threshold so I feel like I'm getting kicked in the baws from all angles at the moment.

00ec25

so the short answer is no,

the technicalities are based on the tax principle that for an employee to claim tax relief the cost must be "‘wholly, exclusively and necessarily incurred" in the performance of the duties of the job. So you have to be doing the job before you can claim the costs of training for that job, ie the costs of a new qualification which puts you in a position to a acquire the job in the fist place is not in the performance of the duties of that job

it's a bit superficial but this summarises most of it:
https://www.nelsonslaw.co.uk/training-costs-tax-ddeductible/

your best option is to get your employer to pay for the course and for you to repay your employer via salary sacrifice. That way the employer is allowed to claim the cost as there are different rules for employer's training costs, but you have to pay a bit of tax on the sacrifice

[Deleted User]

Thanks, I will speak with my employer about this tomorrow.