Taxes Consolidation Act 1997 section 216B

Payments under Scéim na a bhFoghlaimeoirí Gaeilge

Section 216B exempts from income tax income received by homeowners in the Gaeltacht who host students attending Irish language courses under Scéim na bhFoghlaimeoirí Gaeilge.

• Income received under Scéim na bhFoghlaimeoirí Gaeilge by qualified applicants in Gaeltacht areas is exempt from income tax.
• The exemption covers payments for students temporarily residing with the homeowner while attending recognised Irish language courses.
• Both payments from the Department of Community, Rural and Gaeltacht Affairs and payments from the Irish colleges are covered.
• The exempt income is disregarded for all purposes of the Income Tax Acts, so no return of that income need be made to Revenue.