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Graduate Studies Office

Scholarship Exemption Declaration Form

Please read the notes at the top of this form before completing it

Section 193 Taxes Consolidation Act 1997

Section 193 Taxes Consolidation Act 1997 provides that income arising from tax where the following conditions are satisfied:

  1. the individual in receipt of the scholarship must be in receipt of full-time education;
  2. the object of the scholarship must be the promotion of the education of the holder, rather than the promotion of research through the  holder;
  3. there must be no element of service (directly or indirectly) between the sponsor and the student;
  4. the award must rise from the office or employment (directly or indirectly) with the sponsor;
  5. if the scholarship is provided from a trust fund or scheme to persons connected with the sponsor (i.e. an employee,  member of the household of an employee, a director or a member of the household of a director connected directly or indirectly with the sponsor) then not more than 25% of all such payments from the trust fund or scheme can be made to such persons.

The scholarship holder must complete and sign the below Scholarship Exemption Declaration form. The completed form should be returned to, and retained by the appropriate administration in the college/university. 

Exemption from income tax in respect of scholarship income is on a self-assessment basis. This exemption applies to income arising from scholarships in respect of undergraduate and postgraduate courses, but it is Revenue's view that the exemption does not apply to income in respect of fellowship. 

Where doubt arises as to whether the scholarship exemption is due, the matter may be referred to : 

Personal Income Tax Branch, DTIID, 2nd Floor, New Stamping Building, Dublin Castle, Dublin 2

Tel: +353(1)6475000)

Please fill in your information below once you have read the above

Family Name

Use DCU Email Address Only

Faculty (please select your faculty from below)

Please enter full name of school eg: School of Computing

Nature of Degree/qualification being pursued
Hours of attendance

Sign above

I declare that - 

  • I am in receipt of the full-time instruction at an educational establishment;
  • the object of the scholarship is the promotion of my education rather than the promotion of research through me;
  • there is o element of service (directly or indirectly between the sponsor and I or between the college/university and I;
  • the scholarship does not arise from an office or employment (directly or indirectly) with the college/university;
  • all the particulars in this form are correct to the best of my knowledge and belief. 

Note: it is an offence to make a false statement for the purposes of obtaining a tax exemption. 

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