Student

GuernseyGirl

Have no knowledge of the Irish tax system and have a few questions if someone could help please. Daughter will be doing a PhD in ROI. Only income will be from stipend from her course and a tiny amount of savings interest. Does she have to register for tax? is her stipend exempt for tax? if not, how does the system work please.

We have looked at the website but not knowing anything at all about the system it's very confusing. She will pay out rent, possibly medical insurance if not covered under the existing family scheme we have and living expenses.

If nobody can answer the questions, if a number could be provided to speak to the Revenue that would be most appreciated. thank you.

Peregrinus

The university at which she will be doing her PhD will have an office for overseas/international students, and they should be able to guide her through the practicalities. I think that should be your first port of call.

Certain scholarship payments are exempt from income tax, but the exemption is fairly narrowly drawn; your daughter's stipend may not be exempt. Whoever is providing this stipend (assuming she is getting it from an Irish source) will know it if qualifies for tax exemption. (On the other hand, even if it's not exempt it may be so low in amount that she won't have sufficient income to have any tax liability.)

If her deposit interest comes from an Irish source - i.e. if she deposits her savings in an Irish bank - then a flat rate of tax will be deducted from the interest before it is credited to her account.

GuernseyGirl

Thank you, that's extremely helpful. She'll speak to the UNi.