It is not possible to claim the cost of a training or course fee for tax purposes if the object is to learn a new skill or qualification.
Why?
Any new skill or knowledge obtained creates an intangible asset; it is something of enduring benefit which is totally personal to the individual.
Example: disallowed
Dave is a self-employed sales consultant; he attends a college course and obtains an MBA in business studies. The cost is not allowed, as this is a new qualification. His incidental costs of obtaining his MBA, such as travel, stationery and subsistence are not allowed either.
On-going training and development
Once a knowledge, skill or qualification is aquired, the cost of up-dating or continuing development costs are allowed for tax.
The rules for Companies and Employers are quite different to this however.
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