Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

It is €4 million. It is simply that, historically, expenses incurred by examination staff for the State examinations were exempt from tax. A ruling made by Revenue last year brought them into the tax net. It means the people involved will either get extra expenses through the education Vote or they will get them this way. After consideration, it was decided it is better to do it this way than to open up another round of increases through the Department of Public Expenditure and Reform and the Department of Education and Skills.