Taxes Consolidation Act 1997 section 192I

Exemption in respect of Pandemic Placement Grant

Section 192I provides an income tax exemption for the Pandemic Placement Grant paid to nursing and midwifery students undertaking clinical placements during 2021 and 2022.

• The Pandemic Placement Grant is paid by or on behalf of the Minister for Health to undergraduate nursing and midwifery students on clinical placements.
• Qualifying students must be registered on the candidate register of the Nursing and Midwifery Board of Ireland and undertaking a Supernumerary Clinical Placement or Internship Clinical Placement.
• Grants paid on or after 1 January 2021 and on or before 31 December 2022 are exempt from income tax and excluded from the student's total income.
• The exemption is capped at €2,100 per qualifying student per year of assessment.