Revenue eBrief No. 09/16

19 January 2016

Exemption in respect of certain expenses of State Examinations Commission examiners

Section 7 of Finance Act 2015 inserted a new section - section 195C - into the Taxes Consolidation Act 1997. Section 195C provides for an exemption from income tax of certain payments made by the State Examinations Commission to, or on behalf of, an examiner in respect of travel and subsistence incurred by the examiner solely for examination purposes. Tax and Duty Manual Part 07-01-37 summarises the extent of the exemption