Travel and subsistence exemptions for certain employments
State Examinations Commission
Travel and subsistence expenses that have been incurred by a State Examinations Commission examiner can be paid tax free. This is the case from 1 January 2016.
You can pay your examiners the expenses tax free if they are directly connected to:
- the development of examination papers or other examination materials
- the marking of papers or materials
- carrying out invigilator duties at an examination.
If you pay expenses at rates higher than the Civil Service rates they must pay tax on the excess.