Revenue E-Brief

The content shown on this page is an E-Brief produced by the Irish Revenue Commissioners. To view the section of legislation to which the E-Brief applies, click the link below:

Revenue E-Brief Issue 191/18, 25 October 2018

Scholarship exemption

Tax and Duty Manual Part 07-01-26 has been updated to provide enhanced guidance on the scholarship income exemption available under section 193 of the Taxes Consolidation Act 1997. There has been no recent change in practice or legislation with regard to the scholarship exemption. The updated Manual confirms Revenue’s position in relation to:

  • conditions for the exemption,
  • employer sponsored scholarship schemes,
  • fellowships,
  • declaration form to be completed by scholarship holders, and
  • students from overseas.

25 October 2018