Temporary concessions made to reliefs and exemptions

Temporary measures in relation to the scholarship exemption


This ceased to apply on 31 December 2020.

For 2021, entitlement to the relief will be based on the criteria as set out section 193 TCA 1997. 

Students claiming the Scholarship Exemption must complete the Scholarship Exemption Declaration Form and provide a Personal Public Service Number (PPSN).

Due to COVID-19 travel restrictions, students may not have been able to travel to the State. This would mean they were not able obtain a PPSN from the Department of Social Protection (DSP).

Due to this, Revenue made a temporary concession and disregarded this condition once the student:

  • fulfilled all other conditions required for the Scholarship Exemption
  • was present in another jurisdiction as a result of COVID-19 travel restrictions, and would otherwise have been present in the State
  • obtained a PPSN at the first available opportunity upon arriving in the State.

Record of the facts and circumstances

A record of the bona fide relevant presence outside the State was to be maintained by the:

  • student
  • and
  • college or university.

This record must be provided to Revenue if requested.