Fees paid to non-tax resident external examiners, quality assurance reviewers and subject specialists are processed through the payroll system to the extent of time spent in the State on the engagement. For example, if an external examiner spends 20% of an engagement in Ireland, 20% of their fee will be subject to Irish income tax and other deductions.

If an individual has a personal public service number (PPSN), they may be able to reduce the level of taxation deducted at source by offsetting against tax credits, etc. Guidance on how to apply for an Irish PPSN is outlined on this link.

If an individual does not have a PPSN, they must provide their name, permanent address and date of birth to the University to allow claims (fees and travel expenses) to be processed appropriately. It should be noted that emergency tax (currently, in 2023, 40%) will be applied to the element of one’s fee related to the time spent in the State.

Individuals may be able to offset the taxation deducted on these claims against their overall tax liability in their country of tax residence.

The element of the fee related to duties carried out outside of Ireland is not taxed in Ireland.

Reimbursement of travel and subsistence expenses incurred for travelling to University of Galway must be in line with the University’s travel policy for visitors and is allowable tax-free for campus visitors.

  • External examiners must return all receipts to externs@universityofgalway.ie
  • Quality reviewers must return receipts to Quality Assurance Office
  • Subject Specialists must return receipts to the hiring school/uni

All receipts must be retained by the approver for auditing purposes