Are First Aid Courses Tax Deductible in 2025?

Tax deductions for education and training can be tricky to navigate.

So, let’s break it down: Are first aid courses tax deductible in 2025?

The short answer: yes — but only under specific conditions.

In this article, we explore how First Aid courses can potentially qualify as tax-deductible expenses in 2025, providing you with practical tips and real-world examples to help you navigate the process.

We’ll guide you through the Australian Taxation Office (ATO) guidelines, explain when you can claim a deduction for First Aid training, and offer key insights on how to maximise your claims.

What the ATO Says About First Aid Courses in 2025

The Australian Taxation Office (ATO) outlines the requirements for claiming deductions on training courses.

To claim a deduction for a first aid course, the First Aid training must be directly related to your current job.

“You cannot claim a deduction for self-education or training if it’s only generally related to your job, or if it’s aimed at preparing for a new job or business.” — ATO (2025)

This means that only first aid courses required for your current role, job-specific duties, or industry compliance are deductible.

When Can You Claim a First Aid Course?

Here are the most common situations where first aid courses can be claimed as a tax deduction:

 

1. Your Employer Requires It (But Doesn’t Pay for It)

If your job requires first aid certification (such as in childcare, education, construction, or healthcare) and you pay for the course yourself, it is generally tax deductible.

2. You’re the Designated First Aid Officer at Work

If you’re designated as the workplace First Aid Officer (even if it’s not required for all employees), the training is typically deductible, provided you’re not reimbursed by your employer.

3. It’s Directly Relevant to Your Job

If the first aid course is essential to your role, such as maintaining safety qualifications or compliance in industries like construction or aged care, you’re likely eligible for a deduction. Be sure to keep documentation proving the course’s relevance.

4. You’re Self-Employed or a Business Owner

If you own a business or are self-employed and the first aid course is relevant to your industry (such as for personal trainers, tradies, or consultants), you can claim the cost of the training as a business expense.

Can You Claim First Aid Training? A Quick Checklist

Before you make your claim, ask yourself these questions:

• Is the first aid course required for your current job?

• Did you pay for the course out-of-pocket (not reimbursed by your employer)?

• Does the course improve or maintain skills necessary for your job?

• Is the course not aimed at helping you switch careers or start a new business?

If you tick all four boxes, it’s likely you can claim the cost of your first aid training.

Real-World Examples: When First Aid Courses Are Deductible

Here are some practical examples of when first aid courses are deductible:

• A construction worker who needs first aid certification to meet safety regulations —  deductible.

• A teacher whose school requires first aid training as part of their employment —  deductible.

• A yoga instructor who runs their own business and includes first aid training as part of responsible practice —  deductible.

• A student studying for a healthcare qualification who takes a first aid course as part of their studies —  not deductible (since the student is not yet employed).

What Can’t You Claim for First Aid Courses?

While first aid courses can be deductible in certain situations, there are some common scenarios where you cannot claim them:

• Courses that are unrelated to your current job.

• First aid training taken while unemployed or between careers.

• First aid courses taken for the purpose of gaining new qualifications or transitioning into a new career.

• Any course paid for or reimbursed by your employer.

How to Claim First Aid Training on Your Tax Return

If your first aid course is deductible, here’s how to claim it:

1. Prepare Your Documentation
   Ensure you have a valid tax invoice from a Registered Training Organisation (RTO), details showing the relevance to your job, and proof of payment (receipt, bank statement, etc.).

2. Include it Under “Other Work-Related Expenses”
   When lodging your tax return, list the course under “Other Work-Related Expenses” in your tax claim.

3. Seek Professional Advice
   If you’re unsure, it’s always a good idea to consult with a registered tax agent to ensure your first aid course claim complies with ATO rules.