S.L. 123.220 Art. 6Applicability.       S.L.123.107.  S.L.123.180.

The tax credit and the attainment bonus tax credit referred to in these rules shall apply to courses completed on or after 1st January 2026 and on or prior to 31st December 2030:

Provided that in so far as an individual who has commenced a course prior to 1st January 2026 may submit a request to the Corporation by not later than 31st December 2026, requesting that the support is to be calculated in accordance with the parameters established in the Deductions and Tax credits (Relevant Qualifications for Industry) Rules, and in the Tax Credit (Higher Educational

Qualifications) Rules. Upon submitting such a request, the individual shall be obliged to provide the required documentation confirming the attainment of the relevant award, by not later than 31st December