Tax relief, at the standard rate of tax, is available on third-level tuition fees paid in respect of approved courses at approved higher education institutions including certain approved undergraduate courses in E.U. member states and approved postgraduate courses in E.U. member states and in non-E.U. countries. In the context of the recent social partnership discussions the Government has reaffirmed its commitment to working with the Social Partners and relevant agencies to actively encourage and support those at work, who have not previously pursued a third level qualification up to level 8 on the National Framework of Qualifications, to take up part-time courses in publicly funded third level institutions.