Section 12(1)(e) of Inland Revenue
Ordinance states that a person can get a deduction for Self-Education
Expenses. In brief, the qualifying conditions are:-
expenses are paid to a recognized educational institute such as
university, college, school, technical institute; and
expenses include tuition and examination fee for a course of
education, and the course of education is related to employment,
whether present employment or future employment;
expenses include the fee of
to employment, whether present employment or future employment; and
expenses are not reimbursed or are not to be reimbursed by employer or any other person.
actual amount paid in the year of assessment should be claimed. No
spreading of the expenses throughout the period of the course is
allowed. The maximum deduction is $60,000.
The Revenue may allow deduction, by concession, for examination fee
of a professional examination relevant to your employment alone even
though the taxpayer does not take a course of education or training.
for language proficiency or higher level of education are acceptable.
Courses for self-accomplishment (e.g.
driving lessons, cookery classes, religious seminars) are
Courses for obtaining knowledge to set
up a business are unacceptable.
claim the deduction in your tax return. If you forget to do so, you
may claim it by an objection when you
receive the assessment. Even if you miss the objection deadline, you
can still claim it by a Section 70A claim
(because it is an omission --- to claim the deduction).