Office of the Revenue Commissioners (Revenue) Edition RPC019625_EN_WB_L_1 2 pages

Scholarship Exemption Declaration Form — Section 193 Tax Exemption

The student's declaration that keeps scholarship income free of Irish income tax, handed to your college or university rather than to Revenue.

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Scholarship Exemption Declaration · Scholarship Exemption Declaration Form
The official Office of the Revenue Commissioners (Revenue) form, edition RPC019625_EN_WB_L_1 — blank
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Scholarship Exemption Declaration (2026) Scholarship Exemption Declaration Form — page 1 of 2
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Scholarship Exemption Declaration (2026) Scholarship Exemption Declaration Form — page 2 of 2
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Fill this form online Blank PDF from Office of the Revenue Commissioners (Revenue)

What is Scholarship Exemption Declaration?

Section 193 of the Taxes Consolidation Act 1997 exempts income from a scholarship from income tax, as long as certain conditions are met. Revenue's Scholarship Exemption Declaration Form is how a student confirms those conditions: full-time instruction at an educational establishment, a scholarship aimed at your education rather than at research through you, no element of service owed to the sponsor, and no link to an office or employment with the sponsor or the college.

The form is short. It asks for your name, address and PPSN, the college or university and the course you are on, your hours of attendance, and the sponsor, amount and dates of the scholarship. You then sign a declaration that every particular is correct. Unusually for a Revenue form, you don't send it to Revenue: the completed form goes to, and is kept by, the administration office of your college or university.

FileIt guides you through each section, prints your answers into Revenue's official PDF and saves a copy in your vault. Your name can come from the People records in FileIt. FileIt doesn't hand the form in for you, and whether your award qualifies is for you and your college to judge against the conditions in Revenue's notes.

Who fills it
A student receiving a scholarship for an undergraduate or postgraduate course
Given to
Your college or university's administration office, which keeps it
Legal basis
Section 193, Taxes Consolidation Act 1997
Basis
Self-assessment
Edition
RPC019625_EN_WB_L_1

Who needs to fill out Scholarship Exemption Declaration?

  • Undergraduate students whose fees or living costs are covered by a scholarship.
  • Postgraduate and PhD students paid a scholarship or stipend by a foundation, research council or company.
  • Students whose college asks for a signed declaration before paying scholarship instalments without tax.
  • Anyone whose scholarship sponsor wants proof that the award qualifies for the exemption.

When to use Scholarship Exemption Declaration

  • When you are awarded a scholarship and your college's administration office asks for the declaration.
  • When your circumstances change, such as a new sponsor or course, and the office asks for a fresh form.
  • Before the first scholarship payment, so the college has the declaration on file.

What you need before you start

  • Your full name, address with Eircode, and PPSN.
  • The name and address of your college or university.
  • The degree or qualification you are pursuing, a one-line course summary and your hours of attendance.
  • The sponsor's name and address.
  • The amount of the scholarship and the dates it runs between, from your award letter.

What’s on Scholarship Exemption Declaration

The 2026 edition has 2 pages. FileIt asks for it in 4 parts, and it is signed by Student (scholarship holder):

  1. 1. Personal detailsStudent (scholarship holder)
  2. 2. Course detailsStudent (scholarship holder)
  3. 3. Scholarship detailsStudent (scholarship holder)
  4. 4. DeclarationStudent (scholarship holder)

How to fill out Scholarship Exemption Declaration, step by step

1 Personal details

Give your name, your address including the Eircode, and your PPSN.

2 Course details

Name the college or university and its address, the qualification you are working towards, a brief summary of the course and your hours of attendance. The exemption depends on full-time instruction, so make the hours clear.

3 Scholarship details

Enter who sponsors the scholarship and their address, the amount in euro and the period it covers with start and end dates.

4 Declaration

Read the five statements and sign and date the form. The note at the bottom warns that it is an offence to make a false declaration to obtain a tax exemption.

Common mistakes to avoid

  • Sending it to Revenue. The notes say the completed form goes to the college or university's administration office.
  • Using it for a fellowship. Revenue's view, in the notes, is that the exemption doesn't apply to fellowship income.
  • Signing when the award comes with duties for the sponsor, such as work in return. The declaration says there is no element of service.
  • Leaving out the dates of the scholarship period.
  • Forgetting the Eircode in the three addresses.

After you fill it out

Download the PDF from FileIt, sign it and hand it to your college or university's administration office.

The office keeps it on file. Ask them whether they need a new one each academic year.

Keep the copy saved in your FileIt vault with your scholarship award letter.

Fill out Scholarship Exemption Declaration online with FileIt

  1. Pick the person. Choose someone from People and FileIt fills in their name, date of birth, address and other details it already knows.
  2. Answer plain-language questions. One part of the form at a time, with the official help text beside each question — 11 fields in all. Your answers save as you go.
  3. Check the live preview. Watch your answers land on the real Office of the Revenue Commissioners (Revenue) form, and let FileIt do any worksheet arithmetic.
  4. Generate the official PDF. FileIt prints your answers into the agency’s own PDF and files it in that person’s folder in your vault. Sign it, or send it for e-signature.

FileIt fills the form — it never files or submits anything for you. Deliver the finished form to whoever asked for it, the way the form’s instructions say.

Start Scholarship Exemption Declaration now — it’s free

Scholarship Exemption Declaration: frequently asked questions

Is scholarship income taxable in Ireland?

Section 193 exempts scholarship income from income tax when its conditions are met, such as full-time instruction and no link to employment with the sponsor. The exemption works on a self-assessment basis.

Where do I send the Scholarship Exemption Declaration?

To the administration office of your college or university, which keeps it. Revenue's notes say so on page 2 of the form.

Does it cover PhD or postgraduate scholarships?

Revenue's notes say the exemption applies to scholarships for undergraduate and postgraduate courses, but not, in its view, to a fellowship.

What does 'no element of service' mean?

The declaration says nothing is owed in return, directly or indirectly, between you and the sponsor or between you and the college. Ask your college if you're unsure how it applies to your award.

Can I fill out the form online?

Yes. FileIt guides you through the form and prints your answers into Revenue's official PDF, ready to sign and hand in.

Official sources

FileIt is not affiliated with or endorsed by Office of the Revenue Commissioners (Revenue) or any government. This page explains the form in general terms and is not legal, tax or immigration advice. Always read the official instructions, and check that you are using the edition the recipient accepts. Page last reviewed 2026-10-19.

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