Dáil Éireann Debate, Wednesday - 22 May 2024
212. Deputy Jennifer Whitmore asked the Minister for Further and Higher Education, Research, Innovation and Science if he is aware that subsistence paid to further education and training staff working as external authenticators is subject to tax, that tax does not apply to the same subsistence paid to staff engaged directly by the State Examinations Commission; the reason for the disparity; and if he will make a statement on the matter. [23143/24]
View answer216. Deputy Holly Cairns asked the Minister for Further and Higher Education, Research, Innovation and Science if there exists a discrepancy in how travel and subsistence payments are taxed for those carrying out examinations as part of FET, as compared with those working for the State Examinations Commission; and if so, to provide a reasoning for these arrangements. [23283/24]
View answer217. Deputy Holly Cairns asked the Minister for Further and Higher Education, Research, Innovation and Science the number of FET examiners currently available to carry out examinations; and to provide a numerical list of available examiners between 2021 and to date in 2024, in tabular form. [23284/24]
View answerI propose to take Questions Nos. 212, 216 and 217 together.
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 education programmes. This is an essential component of the quality assurance mechanisms underpinning the Quality and Qualification Ireland (QQI) awards in the FET Sector, which seeks to ensure fairness, consistency, and validity of assessment and of assessment outcomes.
The Education and Training Boards Ireland (ETBI) National Directory for External Authenticators was launched in 2019 in response to the urgent requirement for a national panel with a centralised database. The table below sets out the number of External Authenticators for QQI awards, excluding craft apprenticeships included in the ETBI National External Authenticator Directory for the period 2021-2023 and to date, 2024. The current iteration of the Directory allows External Authenticators to activate or deactivate themselves from the system as per their availability at any particular time.
|
Year |
No. of External Authenticators on ETBI Directory |
|
Year |
No. of External Authenticators on ETBI Directory |
|
2021 |
714 |
|
2022 |
775 |
|
2023 |
801 |
|
2024 |
868 |
As the Deputies 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. I will advise the Deputies of the outcome of these discussions when complete.
