Taxes Consolidation Act 1997 section 195C

Exemption in respect of certain expenses of State Examinations Commission examiners

Section 195C provides an exemption from income tax for travel and subsistence expenses paid by the State Examinations Commission to examiners for examination purposes.

• Travel and subsistence expenses paid to State Examinations Commission examiners for examination purposes are exempt from income tax, USC and PRSI.
• Examination purposes include developing or marking examination papers, preparing other examination materials, and carrying out invigilator duties.
• The exemption applies only where payments do not exceed the Civil Service approved rates for mileage and subsistence set by the Minister for Public Expenditure and Reform.
• The exemption applies to payments made on or after 1 January 2016 and excludes Examinations and Assessment Managers.