Donna McGettigan (Clare, Sinn Fein)
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280. To ask the Minister for Education and Skills the reason external authenticators for Further and Higher Education are subject to tax on travel and subsistence fees (details supplied), unlike those examiners carrying out similar work from the State Examinations Commission, who are not subject to this tax; and if he will make a statement on the matter. [36273/25]

James Lawless (Kildare North, Fianna Fail)
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Firstly, I want to acknowledge the vital role that External Authenticators (EAs) play in ensuring the integrity and fairness of assessments in the Further Education and Training (FET) sector. I am pleased to advise that my Department secured an increase in the daily rate for EAs as part of Budget 2025. With effect from 1 January 2025, the daily rate for EAs increased from €250 to €325.

Education and Training Board Ireland (ETBI) and officials from my Department engaged with Revenue last year in relation to this issue of taxation of travel and subsistence for EAs. Revenue set out the threshold required for an exemption from the requirements set out in Section 195C. On review of the role of EAs, it was agreed that the role did not meet the requirements set out in Section 195C.

While it is understandable to compare the work of EAs with that of examiners engaged by the State Examinations Commission (SEC), as both are responsible for ensuring fair and consistent assessments, their functions differ in scope, responsibilities, and the legal frameworks under which they operate.

The role of an EA is to independently verify the fairness, consistency, and validity of assessments in FET, ensuring they align with QQI standards and national requirements. EAs are responsible for reviewing assessment evidence, confirming that it meets the required standards, and conducting site visits to assess the assessment process. They provide feedback to the provider, compile reports on their findings and ensure that internal verification processes are adhered to.

In contrast, examiners for the SEC primarily focus on the direct assessment of students through the state examination process, which is typically a final assessment for certification, either the Junior Certificate or Leaving Certificate. Their role involves setting, administering, and marking exams to assess student knowledge and skills in specific subjects.

Ultimately, EAs in FET independently verify the fairness and consistency of assessments to ensure compliance with QQI standards, whereas SEC examiners primarily focus on setting, administering, and marking state exams for certification purposes, such as the Junior and Leaving Certificates.

Section 195C of the Taxes Consolidation Act 1997 contains a specific tax exemption for travel and subsistence payments paid by the SEC to examiners in relation to the State examinations. This section exempts from income tax certain expenses of travel and subsistence of a SEC examiner. Section 195C (1) sets out that the exemption applies for “examination purposes” which means the development of examination papers or material, the marking of these papers or materials and the undertaking invigilator duties at an examination. An ‘examination’ means any examination standing specified in Schedule 2 to the Education Act 1998 including the Junior and Leaving Certificate examinations.

Any specific exemption for EAs and/or extension of section 195C must be legislated for and matters of tax policy or any changes to the current scheme of tax relief would be a matter for the Department of Finance in the first instance.