Taxes Consolidation Act 1997 section 192G

Exemption in respect of training allowance payments

Section 192G exempts from income tax certain further education training allowance payments made by or on behalf of the Minister for Education and Skills to qualifying individuals who would otherwise be receiving or eligible for social welfare payments.

  • A "qualifying payment" is a further education training allowance paid to an individual undertaking an approved further education and training course who would otherwise be in receipt of or eligible for a social welfare payment from the Department of Social Protection.
  • A "qualifying individual" is a person who satisfies the conditions of the relevant training scheme as specified by the Minister for Education and Skills and the Minister for Employment Affairs and Social Protection.
  • Qualifying payments made on or after 1 January 2020 are exempt from income tax and are not included in computing the individual's total income for income tax purposes.
  • Qualifying payments made before 1 January 2020 are treated retrospectively as exempt from income tax for the year of assessment to which they relate, and are similarly excluded from total income.

Example

Mary had been receiving Jobseeker's Allowance of €220 per week from the Department of Social Protection. In March 2024, she enrols on a SOLAS-administered healthcare skills course. On enrolment, her Jobseeker's Allowance stops and she instead receives a further education training allowance of €220 per week, funded by the Department of Education, conditional on her attendance on the course.

Under section 192G, Mary's training allowance is fully exempt from income tax and is not included in computing her total income for the 2024 tax year. She does not need to include it on her tax return.

If Mary completes her course and does not find employment or move on to further training, she can return to the Department of Social Protection to have her Jobseeker's Allowance claim reactivated.

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