Yes, you can claim 20% tax relief on the TWO YEAR QQI LEVEL 6 HIGHER CERTIFICATE under the following rules:
The Two Year Part Time Institute of Technology Carlow Level 6 Higher Certificate Course for tax relief must be two years in duration (if you only intend on completing one year, Revenue do not allow tax relief).
NOTE: Those students who completed one year of the old Diploma style course and then entered the second year of the two year QQI Level 6 Higher Certificate course are NOT ELIGIBLE FOR TAX RELIEF. This is because the Diploma was only a Professional Qualification and NOT under the Institute of Technology Carlow awards Framework.
As this is a Part Time Course under Revenue rules, the first €1,500 is a disregarded amount e.g.:
€2,500 (fee per year) minus €1,500 (Revenue disregarded amount) = €1,000
20% of €1,000 = €200 per year of tax relief
For more information please see the Revenue website.