My guess is yes
So 2 things are happening
Whilst revenue may permit the tax relief on contributions made in 2023 in respect of 2022,
..... Susi are stating they don't accept it for the earnings assessment as the payment was made in a different year
, that's their T&C's and tax relief rules dont matter
Whilst it will not appear on a SOL for 2023,
I think the key piece for SUSI is WHEN the payment was made (hence why it was declined for 2022 because it was paid in 2023)
Therefore , A payment receipt / AVC certificate for the payment made in 2023 from the provider should be sufficient for a 2023 claim id guess
Otherwise , it makes absolutely no sense