Revenue Note for Guidance

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Revenue Note for Guidance

195C Exemption in respect of certain expenses of State Examinations Commission examiners

Summary

This section exempts from income tax certain expenses of travel and subsistence of a State Examinations Commission examiner. The payment of expenses may not exceed the prevailing Civil Service rates.

Details

Definitions

(1) “civil servant” has the meaning assigned to it by section 1(1) of the Civil Service Regulation Act 1956;

“employee” has the same meaning as in section 983;

“examination” means any examination standing specified in Schedule 2 to the Education Act 1998.

“examination purposes” means:

  1. the development of examination papers or other examination materials;
  2. the marking of such papers or other such materials; or
  3. the carrying out of invigilator duties at an examination;

“examination paper” includes any paper, plan, map, drawing, diagram, pictorial or graphic work or other document and any photograph, film or recording (whether of sound or images or both)-

  1. in which questions are set for answer by candidates as part of an examination or which are related to such questions, or
  2. in which projects or practical exercises are set which candidates are required to complete as part of an examination or which are related to such projects or exercises;

“examiner” means a person who is an employee of the State Examinations Commission for examination purposes but does not include an Examinations and Assessment Manager;

“relevant employer” means the State Examinations Commission;

“travel” means travel by car, motorcycle, taxi, bus or rail.

(2) Expenses

This section applies to payments made by the State Examinations Commission to or on behalf of an examiner in respect of expenses of travel and subsistence incurred by the examiner, on and from 1 January 2016, for examination purposes.

(3) Exemption

Payments that do not exceed the prevailing rates laid down by the Minister for Public Expenditure and Reform in relation to the payment of expenses of travel and subsistence of a civil servant are exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts. As a consequence of the income tax exemption, any such payment is also exempt from USC and PRSI.

Relevant Date: Finance Act 2021