On this page:

• Final year of provider-based study
• Final year of work-based study
• Entitlement cannot be carried over
• Limit on calculating total fees
• Training Incentive Allowance
• Mana in Mahi
• Receiving entitlement
• Changing TEOs part way through study or training
• Exit qualifications

Final-year Fees Free entitlement is for the final year of the first provider-based qualification or work-based programme a learner completes from 1 January 2025, if that programme meets the qualification and programme eligibility criteria.

Learners starting study or training for the first time on or after 1 January 2025 can receive Fees Free for the final year of the first eligible qualification they complete.

Learners may still be able to claim Fees Free for a qualification or programme that is not the first qualification or programme they have completed on or after 1 January 2025. Refer to the prior study and training criteria.

Learners can’t choose which qualification or programme they use final-year Fees Free for.

Entitlement is to be used for one provider-based qualification or work-based programme.

Fees will not be covered for study or training undertaken prior to 1 January 2025.

Provider-based study and work-based learning each have their own definition of the “final year”, and what fees final-year Fees Free entitlement covers.

Final year of provider-based study

The “final year” of provider-based study covers up to 1 EFTS, or up to $12,000 including GST (whichever the learner reaches first).

Learners can study either part time or full time.

Final-year Fees Free covers tuition fees, compulsory course costs and student services fees for provider-based learners. No other fees, such as administration fees from StudyLink, will be covered.

The “final year” of study may also be the first year of study for provider-based qualifications that are only 1 equivalent full-time student (EFTS).

Final year of work-based study

The “final year” of work-based learning covers up to 24 months, or up to $12,000 including GST (whichever the learner reaches first).

Learners can study either part time or full time.

Final-year Fees Free covers all fees for training and assessment charged to eligible work-based learners and their employers, including fees paid to tertiary education organisations funded from the Delivery at Levels 3–7 (non-degree) on the New Zealand Qualifications and Credentials Framework and all industry training (DQ3-7) Fund, or directly to training and assessment providers.

Entitlement cannot be carried over

Entitlement must be used for the final year of one provider-based qualification or work-based programme. Entitlement cannot be carried over to another qualification or programme if the learner does not reach 1 EFTS, 24 months, or $12,000 including GST for their first qualification or programme.

Limit on calculating total fees

There is a 5-year limit on how we will calculate the total fees for the final year of study or training. Fees will not be covered for study or training undertaken more than 5 years before qualification or programme completion.
 
For example, a learner who starts their final year, takes a break from study and then returns to complete their study more than 5 years later will only be covered for their final year of study within the 5-year period.

Training Incentive Allowance

Learners who use the Training Incentive Allowance (TIA) to cover some or all of their course fees during their final calendar year of their qualification will not be able to access Fees Free for the same course fees.

A learner may still use TIA to cover other costs, such as childcare or transport, during their final year and still receive Fees Free for their tuition, compulsory course costs, and student services fees. TIA used for fees in earlier years doesn’t impact eligibility for Fees Free in the learner’s final year.

Learners who opt to use TIA for course fees in their final year of an eligible qualification that they complete will not be eligible to receive Fees Free for the final year of a second eligible qualification.

The Ministry of Social Development will work with those applying for the TIA to help them make an informed decision on their use of the TIA and Fees Free.

Training Incentive Allowance – Work and Income

Mana in Mahi

Learners who trained at Level 3 or above and had their fees covered by an employer through the Mana in Mahi – Strength in Work programme will not be able to access Fees Free for final-year fees.

Receiving entitlement

From 2026, after completing their first provider-based qualification or work-based programme, learners will log in to myIR on Inland Revenue’s website to confirm their eligibility and claim their final-year Fees Free entitlement. The first payments for completed qualifications and programmes will be made in early 2026.

Learners have 12 months to claim their entitlement once they have completed their qualification or programme. Learners that complete their first qualification in 2025, before the claim process is available, will have until the end of 2026.

Only learners can claim their Fees Free entitlement. Employers that have paid learners’ fees may consider if it is appropriate to update employment agreements and/or arrangements with their employees.

Changing TEOs part way through study or training

Fees Free entitlement will only be for the final year of the first completed eligible provider-based qualification or work-based programme.

Generally, when cross-crediting from different qualifications or programmes, learners will not be able to claim Fees Free for the study undertaken towards another qualification or programme that they did not complete.

Where a learner changes their TEO but continues in the same qualification or programme, Fees Free will cover the final year of that qualification or programme across both TEOs.

Exit qualifications

For acceptance of a provider-based qualification at a lower level of the NZQCF, or an “exit qualification”, learners will be able to claim Fees Free for the final 1 EFTS or $12,000 of the qualification they were enrolled in prior to being awarded the exit qualification. In these circumstances, and circumstances where the learner’s qualification expires during their final year, TEC will need to collect additional data from provider-based TEOs to accurately calculate the learner’s entitlement.