This again is another double standard job. The registration fees are fees by any name you care to call them. but because they are not 'course fees/education fees etc they are not allowable for tax relief. Whether its six or half a dozen the answer is still the same. And in the case of registration fees they still have have to be paid. Just another wheeeze in order not to allow tax relief by calling them registration fees. Why not just call them fees? or why not allow tax relief on such registration fees if thats what the colleges' want to call them?