The Irish Revenue Commissioners commenced a review of the agreement in place (since January 2013) in relation to External Examiners, Quality Assurance Reviewers, and Subject Specialists in early 2018.

Hereinafter, these groups will be described collectively as Campus Visitors.

In February 2019, Revenue confirmed in a letter to the Irish Universities Association (IUA) that the 2013 agreement no longer applies and has 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.

For non-tax-resident campus visitors (External examiner's; Quality Reviewers)

The PAYE system means your income for duties exercised in the State is chargeable to income tax in the State.

For external examiners travel and subsistence costs reclaimed will be processed, tax-free, in line with the university’s travel policy.

A consultation process between Revenue and the IUA commenced after the February 2019 letter and the outcome is that the revised process outlined in that letter must be implemented with immediate effect.

For tax resident campus visitors (External examiner's; Quality Reviewers)

There is no change to the current, established process for tax resident external examiners. 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.