External Examiners; Programme Reviewers; Subject Specialists

Revenue New Requirements for paying Campus Visitors

The Irish Revenue Commissioners carried out a review of the previous agreement in place (since January 2013) in relation to External Examiners, Quality Assurance Reviewers and Subject Specialists in 2018 (described collectively as Campus Visitors).

Revenue subsequently confirmed in a letter to the Irish Universities Association (IUA) that the 2013 agreement no longer applies and instructed the University Sector that all such campus visitors – resident and non-resident -  must be processed appropriately through the PAYE system in relation to their fees/remuneration.

How to know if you are a resident for tax purposes 

Please review information about Tax residence on the Revenue website here.

For tax resident

There is no change to the current, established process for Irish tax resident external examiners, Quality Assurance Reviewers and Subject Specialists. Fees are processed in full through the PAYE system and travel and subsistence costs reclaimed are processed, tax-free, in line with the university’s travel policy.

For non-tax resident

The impact of these changes for non-tax resident external examiners, Quality Assurance Reviewers and Subject Specialists is outlined in more detail on this link.

Such campus visitors – resident and non-resident -  must be processed appropriately through the PAYE system in relation to their fees/remuneration.

For reimbursement of travel and subsistence expenses incurred while traveling to the University of Galway, please refer to the Traveling Expenses Policy Overview guidelines here.