Tax treatment of education support payments to Survivors of Residential Institutional Abuse
The Department of Education and Youth is delivering an education support payments scheme to survivors of abuse in residential institutions. These payments will be available to former residents who previously received an award under the Residential Institutions Statutory Fund Act 2012.
Where payments are received by taxpayers under this scheme, these payments will be exempt from:
- Income Tax
- and
- Universal Social Charge (USC).
This is a Revenue administrative practice and pending the introduction of legislation formalising the position. As a result, where a payment is made from 6 March 2026, Revenue can accept claims for exemption for these payments.
How to claim the exemption
The easiest and most secure way to claim this exemption is by submitting a request through myAccount or the Revenue Online Service (ROS) using myEnquiries.