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.