Revenue eBrief No. 033/20

12 February 2020

Tax treatment of certain education related payments

Tax and Duty Manual Part 07-01-42 has been created to set out Revenue’s position regarding the tax treatment of the following education related payments following Finance Act 2019:

  • Section 192F TCA 1997 exempts Student Universal Support Ireland (SUSI) payments from income tax and USC.
  • Section 192G TCA 1997 exempts Further Education Training Allowance payments from income tax and USC.