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Written Answers. - Tax Reliefs.

Wednesday, 27 March 2002

Dáil Éireann Debate
Vol. 551 No. 3

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 144. Mr. Gregory Information on Tony Gregory Zoom on Tony Gregory  asked the Minister for Finance Information on Charlie McCreevy Zoom on Charlie McCreevy  if fellowships are as a rule exempt for tax purposes; if the fellowship awarded by the Combat Poverty Agency to a person (details supplied) will be declared so exempt to remove the anomaly whereby a substantial proportion of a fellowship awarded to assist study is being paid in PRSI and PAYE; and if he will make a statement on the matter. [10437/02]

Minister for Finance (Mr. McCreevy): Information on Charlie McCreevy Zoom on Charlie McCreevy I am advised by the Revenue Commissioners that there are no provisions in the Taxes Acts for exemption income from a fellowship. However, there are provisions in Section 193 of the Taxes Consolidation Act, 1997, whereby income from a scholarship held by a person receiving full-time instruction at a university, college, school or other educational establishment is exempt from income tax. It may be that the income of the person in question is from a scholarship and not from a fellowship. While it would appear that the person in question may not meet the necessary require[844] ments on the basis of the information supplied, the person should, in order to clarify the matter further, communicate directly with Mr. Jim Purcell, Direct Taxes Administration, Blocks 8/10, Dublin Castle, direct phone number (01) 7024101.

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