Written answers
Thursday, 23 May 2024
Department of Education and Skills
Tax Code
Paul Murphy (Dublin South West, RISE)
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290. To ask the Minister for Education and Skills if he is aware of the discriminatory practices against further education and training staff in comparison to staff in compulsory education in terms of taxation (details supplied); if he will ensure that this issue is resolved; and if he will make a statement on the matter. [23377/24]
Niall Collins (Limerick County, Fianna Fail)
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As the Deputy will appreciate any issues pertaining to taxation are a matter for the Department of Finance and the Revenue Commissioners. Section 195C of the Taxes Consolidation Act 1997 contains a specific tax exemption for travel and subsistence payments paid by the State Examinations Commission to examiners in relation to the State examinations.
My officials are engaging with the Education and Training Board Ireland, who has contacted the Revenue Commissioners in relation to the taxation of such payments to External Authenticators.
The role of the External Authenticator in the Further Education and Training (FET) sector is to ensure an independent verification of quality assurance in assessment processes and procedures within the delivery of Quality and Qualification Ireland (QQI) awards in the FET Sector.
I will advise the Deputy of the outcome of these discussions when complete.
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