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Study · Inland Revenue / Tertiary Education Commission

Final-year Fees Free

Reimbursement

Overview

Claim eligible final-year study or final two years of work-based learning fees after completing your first qualifying programme.

Eligibility points to check

Check completion date, course, residency, previous study and funding. It is not upfront free tuition; payments normally reduce an existing student-loan balance first.

How to proceed

After completion, apply through myIR following Inland Revenue guidance and check deadlines.

Complete an eligible qualification by 31 December 2026. For 2026 completions, apply within 12 months, no later than 31 December 2027.

Official information and application

Sources consulted:

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