SUBJECT EXTERN EXAMINER CLAIM FORM
Name:
Address:
Tel:
Email:
UCD School:
UCD Subject:
Details of Claim
Visiting Fee - No. of full days visiting UCD
as a subject extern examiner
(Please refer to page 2 for Income Tax
details)
Reading Fee - No of Minor Thesis
examined on a Taught Masters
Programme
*Accommodation Expenses – No. of
overnight stays while visiting UCD
*Incidentals
Description
Date(s):
Rate
Amount
€ 230.00
€ 47.84
*Travel Expenses – (please indicate travel
fares or motor km claimed).
TOTAL
*refer to guidelines on page 3
Please specify currency for Payment
Bank Details for Electronic Payment to your account: (Please complete all fields)
Bank Name:
Bank Address:
IBAN:
Swift / BIC:
(Please contact your bank if details unavailable)
Account No. (Outside Euro Zone)
Routing Number (USA)
Account Name
Please note that UCD cannot be responsible for incorrect bank transfers based on inaccurate or unclear information
provided above.
For Residents of Republic of Ireland Only: Please supply PPS No.
PRINT
(Extern Examiner)
PRINT
(Head of School)
Signature
Date
Signature
Date
Extern Examiner claim forms & claim queries should be addressed to:
Stephen Fagan, Assessment, UCD Registry, Tierney Building, Belfield, Dublin 4.
Tel: 01 716 1421 email [email protected]
Dear Extern Examiner
Re: Deduction of Income tax from non-resident External Examiner Fee payments
From 1 Jan 2013, under a ruling from Irish Revenue, all Irish Universities are required to deduct income
tax from fees paid to external examiners. The amount of tax payable is based on a formula which deems
80% of the fee to be taxable in the examiner’s home country and 20% to be taxable in Ireland. The
portion deemed to be earned in Ireland is liable to PAYE tax at the rate of 40% and has been applied to
your payment as follows:
Total Fee
€250.00
Reading Fee – Special Extern Examiners
Visiting Fee per day – Subject Extern Examiners
Reading Fee – MD Degree
Reading Fee – Professional Doctorate
€102.00
Research Masters & MCh Degree
€52.00
Minor Thesis Reading Fee – Subject Extern
Examiners
% of fee
taxable in
Ireland
€50.00
Tax deducted
Net fee payable
€20.00
€230.00
€20.40
€8.16
€93.84
€10.40
€4.16
€47.84
A net fee payment has now been processed on your behalf and will be transferred directly to your bank
account with your vouched/travel expenses.
It may be possible, depending on your own tax position, to request a refund of the tax deducted by
contacting the following address with a copy of this letter:
Office of the Revenue Commissioners
Dublin Region
Dublin 2 Revenue District
9/15 Upper O’Connell St
Dublin 1
UCD’s tax reference number is 79124M and this should be quoted on any correspondence to Revenue.
If you have any queries on this matter, please contact John Kenny, Head of Support Unit, Operations
Accountant at [email protected].
Yours sincerely
UCD Finance
Extern Examiner claim forms & claim queries should be addressed to:
Stephen Fagan, Assessment, UCD Registry, Tierney Building, Belfield, Dublin 4.
Tel: 01 716 1421 email [email protected]
GENERAL GUIDELINES FOR SUBJECT EXTERN EXAMINER
All claim forms must be returned to the relevant School in UCD for signature and approval of the Head of School.
1. All claims must be received within three months of visiting UCD
2. Form can be downloaded from http://www.ucd.ie/registry/assessment/staff_info/subjectextern.html
3. Receipts must be submitted in support of all expense claims. Expenses cannot be paid without the submission of all
receipts for expenses incurred.
4. Expenses should be quoted in the currency in which the expense was incurred – UCD will do the conversion.
5. All expenses, including accommodation, meals and travelling expenses should be paid by the External Examiner. UCD will
reimburse only the extern examiner and will not make payments to hotels, travel agencies or other bodies.
FEES FOR EXAMINING


The visiting fee paid for the Subject Extern is €250 (incl tax) per full day, subject to Income Tax
(please refer to page 2).
The reading fee paid for the examination of a minor thesis on a taught graduate programme is €52 per thesis,
subject to Income Tax (please refer to page 2)
INCIDENTALS
These should not exceed the current daily UCD subsistence rate of €33.61. Further information is available at
http://www.ucd.ie/bursar/travel_expenses.html
TRAVEL EXPENSES
Travel expenses will be refunded. It is requested that the most economical form of transport to UCD is used, which may
include flights, parking and taxis. Public transport should be used where possible.
Flights should be booked as far as possible in advance in order to obtain the most competitive rate. Only Economy rates to
be used in order to minimise costs.
Gratuities are not to be charged to UCD.
Mileage can be paid in accordance with current UCD rates these rates are available on the UCD Bursar’s website
http://www.ucd.ie/bursar/travel_expenses.html
ACCOMMODATION
Rate: Accommodation will be reimbursed up to and not exceeding €125 per night.
Length of stay should not exceed:
1-2 Nights for an EU visitor
1-3 Nights for a non EU visitor
If a longer stay is necessary, prior approval to cover additional cost is required from the relevant Head of School.
Bank Details Required
EURO ZONE
UK
OUTSIDE EURO ZONE
Bank Name
Bank Address
IBAN Number
SWIFT/BIC
Bank Name
Bank Address
Bank Account Number
Sort Code
Bank Name
Bank Address
Bank Account Number
SWIFT/BIC
Routing Number (USA)
GENERAL GUIDELINES FOR UCD SCHOOLS ON PROCESSING EXPENSES
1. All claims received from the Extern Examiner will need to be signed and approved by the Head of School.
2. Once approved (signed) by Head of School, completed forms should be forwarded for payment processing to:
Stephen Fagan, Extern Examiner Payments, Assessment--UCD Registry, Tierney Building, UCD Belfield, Dublin 4 or
by email to [email protected]
Extern Examiner claim forms & claim queries should be addressed to:
Stephen Fagan, Assessment, UCD Registry, Tierney Building, Belfield, Dublin 4.
Tel: 01 716 1421 email [email protected]