See also: TEO roles and responsibilities

Inland Revenue

Inland Revenue (IR) is responsible for:

• processing applications and reviews
• assessing learner eligibility
• paying entitlement
• learner support. 

Fees Free information for learners and their families is on the IR website.

Fees Free – Inland Revenue

Tertiary Education Commission

The Tertiary Education Commission (TEC) is responsible for:

• collecting learner enrolment and qualification completion data from tertiary education organisations (TEOs)
• determining qualification/programme eligibility
• calculating entitlement for learners
• providing data to IR to support identity matching and the assessment of learner eligibility
• managing the relationship with TEOs.

Ministry of Education

The Ministry of Education is responsible for the policy work for final-year Fees Free.

Employers

Only the learner can apply for their Fees Free entitlement, even if their employer paid their fees.

If a learner does reimburse their employer using their Fees Free payment, there may be tax obligations for the employer.

More information can be found on the Inland Revenue website.