INCOME TAX DEDUCTION SCHEME – INLAND REVENUE DEPARTMENT
This scheme refunds the student up to 100% of the fees paid or up to €10,000 whichever is the smaller amount. This scheme is available for tertiary education.
The refunds that a student gets depend on the amount of tax he/she pays and therefore the refunds may spread over a number of years until the entire amount has been refunded.
Application for this scheme is done through filling in the RA14 form and attaching it to the Tax Return form the year after the course is finished. The total amount is to be listed in box 19F of the Tax Return Form. Application can be downloaded here.
GET QUALIFIED SCHEME – MALTA ENTERPRISE
This scheme gives back students up to 70% of the total fees paid for the course in tax credits. A refund is sent to the student as per the scheme’s rules, regulations and conditions since tax is deducted at source in most cases.
The amount of refund given cannot be higher than the amount of tax paid by the applicant for a particular year. This means that the refund may be spread over a number of years until the whole 70% has been refunded. A student may apply for the GET QUALIFIED scheme up to one year from the starting date of the course unless scheme’s conditions state otherwise.
Further information about the Get Qualified Scheme can be found here.