Revenue eBrief No. 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.