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Taxes Consolidation Act, 1997 (Number 39 of 1997)


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

(1) In this section—

civil servant” has the meaning assigned to it by the Civil Service Regulation Act 1956;

employee” has the same meaning as in section 983;

examination purposes” means:

(a)the development of examination papers or other examination materials;

(b)the marking of such papers or other such materials; or

(c)the carrying out of invigilator duties at an examination;

examination” means any examination standing specified for the time being in Schedule 2 to the Education Act 1998;

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)—

(a)in which questions are set for answer by candidates as part of an examination or which are related to such questions, or

(b)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, other than a person employed as an Examinations and Assessment Manager, a person who is an employee of the relevant employer for examination purposes;

relevant employer” means the State Examinations Commission;

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

(2)This section applies to payments made by the relevant employer 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)So much of any payment to which this section applies, as does not exceed the upper of any relevant rate or rates laid down from time to time by the Minister for Public Expenditure and Reform in relation to the payment of expenses of travel and subsistence of a civil servant, shall be exempt from income tax and shall not be reckoned in computing income for the purposes of the Income Tax Acts.




Inserted by FA15 s7. Comes into operation on 1 January 2016.