eBrief No. 035/21 – Income from scholarships

Revenue eBrief No. 035/21 23 February 2021 Income from scholarships Tax and Duty Manual Part 07-01-26 – Income from scholarships – has been amended to include updates to: Section 3 – Fellowships Section 4 – Student declaration form Incorporation of new Section 5 – Students on extended leave Section 6 – Students from overseas.