Ireland

The Back to Education Allowance (BTEA) is a scheme for unemployed people, lone parents, and people with disabilities who receive certain payments from the Department of Employment Affairs and Social Protection (DSP). The allowance is paid to people who wish to pursue approved second or third-level courses of education. The BTEA is not an unemployment payment and is paid instead of social welfare. The payment is matched to the benefit received by the applicant prior to receipt of the Back to Education Allowance. Those with a dependent child receive an annual Cost of Education Allowance of EUR 500 in addition.

Employers that provide disability awareness training for their staff can apply for the grant. It is implemented by the Regional offices of the Department for Social Protection. The grant covers 90% of the eligible training programme costs (up to a maximum of EUR 20 000 in one calendar year) is available to an organisation for the first year of training; after the first year, 80% of eligible training programmes is covered (to a maximum of EUR 20 000 in one calendar year). The scheme can be used by the same applicant once in each calendar year. There is no preferential treatment.

Companies may apply for the grant in the context of improving their long term competitiveness and transformation. The instrument is administered by the Industrial Development Agency (IDA). The eligible education and training activities include specific work-related training (with IDA co-funding up to 25% of the eligible costs) and general skills training (up to 60% of the eligible costs). Eligible costs include fees and other costs related to education and training. There is no preferential treatment.

Employers are obliged by law to contribute a fixed share of payroll (0.7%) to a training fund. The fund provides for expenditure on training for those seeking employment, training for persons in employment, literacy, and numeracy, training for those in the community and voluntary sector, and also provides funding for the identification of existing and future skills needs for the economy. Eligible costs are defined under the separate programmes funded through the National Training Fund.

Employers and employees can agree on a pay-back clause. There are defined eligibility requirements for these arrangements. Employers may calculate the specific schedule of reimbursement of training costs, but such training agreements usually stipulate a reimbursement according to the period between the end of the training and the resignation of the employee: a reimbursement of 100% of the training costs if the employee resigns within 3 months after completing training; 75% reimbursement after 3 to 6 months; 50% after 6 to 9 months and 25% after 9 to 12 months. One year after training, employees are not usually asked to reimburse training costs.

Companies that are in one of the Skillnet Business Networks, providing subisdised training are eligible for this grant. Skillnets training networks programme (TNP) is funded from the National Training Fund. Eligible training covers a wide range of industry sectors and geographical regions, financial services training and management development. Up to 50% of all eligible costs can be subsidised. There is no limitation for re-use. No preferential treatment established.

Skills for Work (SFW) is a scheme aimed at providing training opportunities to help employees deal with the basic skills demands of the workplace. It is implemented by the Education & training boards (ETB) of the Department of Education and Skills. Employees with low levels of educational qualifications are eligible for this scheme (typically participants in this programme are people who have left school without receiving a leaving certificate). Most of the programmes offer free of charge a nationally recognised certification. No cash contributions are made. Employers release employees from work to attend Skills for work courses. The programmes are delivered by Education and Training Boards across Ireland. There is no limitation to re-use the scheme for the same applicant.

The aim of the scheme is to reskill people in areas where there is evidence of job opportunities, including ICT, high-level manufacturing, international financial services, skills to trade internationally, cross-enterprise skills, entrepreneurship, innovation, digital marketing, and project management. Springboard+ was formed in 2014, with the incorporation of ICT Skills Conversion Courses. A feature of Springboard+ is the mixture of provision from the public and private higher education sectors. Providers are higher education colleges with established quality assurance systems, including Irish universities, institutes of technology, and private higher education colleges. For people in employment, a 10% course fee contribution for Level 7, 8, and 9 courses is applicable, payable directly to the provider. There are no tuition fees for DEASP customers or Returners. All Level 6 programmes are free to all participants.

A student enrolled in full-time further and higher education undergraduate courses can apply for the grant to cover the fees and living costs. The grant is means-tested. There are special eligibility criteria and rates for students from disadvantaged backgrounds. The maximum amount of the grant is EUR 5 915. Students whose family's income is below certain limits can qualify for a partial fee grant. This means that they will either be exempt from 50% of the student contribution, or exempt from 50% of any tuition fees and all of the student contribution. Eligible costs include fees and other costs related to education and training (living costs). The same applicant can use the scheme once in each calendar year.

Students, or someone paying fees on a student's behalf, can claim tax relief of 20% on qualifying fees (including the student contribution) that have to be paid for third level education courses. The qualifying fees must be paid for an approved course at an approved college. Some charges and levies do not qualify for relief (administration fees, student centre levy, sports centre charge, Union of Students in Ireland levy). Only the person paying the fees can claim the reduction. The maximum amount that can be claimed in a year is EUR 7 000 per course, per person, per academic year, with each claim subject to a single disregard amount of EUR 3 000 or EUR 1 500 each tax year. The first EUR 3 000 is disregarded for a full-time student orIn 2018, Skillnet Ireland repositioned, becoming a rebranded agency (Skillnet Ireland)for a part-time student. Individuals above 65 years with an income below EUR 18 000 are not liable to income tax. The tax incentive can be used once in each calendar year.

Staff working directly with children in registered early years services can apply for the grant. The eligible education and training activities include level 5 and level 6 awards in childcare. The public co-funding share is 75% of the eligible costs (the maximum cost of the course is EUR 750). Learners pay 25% of the cost of the course (i.e. no more than EUR 187,5 as the maximum cost of the course is EUR 750). No preferential treatment is applied.

The Vocational Training Opportunities Scheme (VTOS) is targeted at unemployed persons over 21 years of age. Its primary target groups are the longer-term unemployed. It aims to give participants education and training opportunities which will develop and prepare them to go into paid employment or on to further education opportunities leading to paid employment. If eligible, participants receive a training allowance in place of their welfare payment as well as travel and meal allowance and can access childcare supports under the Childcare Employment and Training Support scheme under the Department of Social Protection.