216B Payments under Scéim na bhFoghlaimeoirí Gaeilge

Summary

This section exempts form income tax income received by persons in Gaeltacht areas in respect of students attending Irish colleges in those areas to learn Irish under the scheme known as Scéim na bhFoghlaimeoirí Gaeilge which is administered by the Department of Community, Rural and Gaeltacht Affairs.

Details

(1) In the case of a qualified applicant under a scheme known as Scéim na bhFoghlaimeoirí Gaeilge, which is administered by the Minister for Community, Rural and Gaeltacht Affairs, the section applies to any income received under that scheme in respect of persons temporarily resident with the applicant (that is, students while they attend recognised Irish courses in the Gaeltacht) together with any other income received in the ordinary course in respect of those persons. It covers payments made in respect of the students by the Department of Community, Rural and Gaeltacht Affairs as well as payments by the Irish colleges which the students attend

(2) Income to which the section applies is disregarded for the purposes of the Income Tax Acts. That income is, therefore, exempt from income tax and no return of the income need be made to the Revenue Commissioners.

Relevant Date: Finance Act 2021