Revenue’s Manual on Income from Scholarships has been updated to include details of concessions for non-resident students during the COVID-19 pandemic.
Revenue’s Manual on Income from Scholarships now includes a link within Revenue’s website, providing guidance for non-resident students who are unable to travel to the State to obtain a PPSN from the Department of Employment Affairs and Social Protection (“DEASP”).
Within this guidance, Revenue have confirmed that they are prepared to disregard the need for a student to be present in the State to qualify for relief provided certain conditions are met.
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