EXTERN EXAMINER CLAIM FORM - PhD Degree (viva voce examination)

Name:
Address:
Tel: / Email:
Candidate’s Name: / Candidate’s Student No:
UCD School: / Date of viva voce:
Details of Claim / Description / Rate / Amount
*Reading Fee, PhD Degree thesis
(number of theses examined)
Please refer to page 2 for Income Tax details) / €230.00
*Accommodation Expenses – No of overnight stays while visiting UCD
*Incidentals
*Travel Expenses (please indicate travel fares or motor km claimed)
* refer to guidelines on page 3 / TOTAL
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.

APPROVAL
PRINT / Signature / Date
(Claimant)
PRINT / Signature / Date
(Head of School)

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 / % of fee taxable in Ireland / Tax deducted / Net fee payable
€250.00
Reading Fee – Special Extern Examiners
Visiting Fee per day – Subject Extern Examiners
Reading Fee – MD Degree
Reading Fee – Professional Doctorate / €50.00 / €20.00 / €230.00
€102.00
Research Masters & MCh Degree / €20.40 / €8.16 / €93.84
€52.00
Minor Thesis Reading Fee – Subject Extern Examiners / €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 .

Yours sincerely

UCD Finance

GENERAL GUIDELINES FOR EXTERNAL EXAMINERS

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. Receipts must be submitted in support of all expense claims. Expenses cannot be paid without the

submission of all receipts for expenses incurred.

3. Expenses should be quoted in currency in which the expense was incurred – UCD will do the conversion

4. All expenses, including accommodation, meals and travelling expenses should be paid by the Extern Examiner.

UCD will reimburse only the extern examiner and will not make payments to hotels, travel agencies or other bodies.

5. Claim form can be downloaded from http://www.ucd.ie/registry/assessment/staff_info/specialextern.html

FEES FOR EXAMINING

The reading fee paid for the examination of a PhD thesis is €250 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 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. However 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 flights to be used in order to minimise costs.

Gratuities are not to be charged to UCD. Mileage can be paid in accordance with standard UCD rates http://www.ucd.ie/bursar/travel_expenses.html

Bank Details Required
EURO ZONE
Bank Name
Bank Address
IBAN Number
SWIFT/BIC / UK
Bank Name
Bank Address
Bank Account Number
Sort Code / OUTSIDE EURO ZONE
Bank Name
Bank Address
Bank Account Number
SWIFT/BIC
Routing Number (USA)

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 (per student examined)

1-3 Nights for a non EU visitor (per student examined)

If a longer stay is required, prior approval to cover additional cost is required from the relevant Head of School.

GENERAL GUIDELINES for UCD schools

1. All claims received from an External 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 to Stephen Fagan, Extern Examiner Payments, Assessment—UCD Registry, Tierney Building, UCD Belfield, Dublin 4, Ireland or by email to

Extern Examiner claim forms & claim queries should be addressed to:

Stephen Fagan, Extern Examiner Payments, Assessment, UCD Registry, Tierney Building, UCD, Belfield, Dublin 4.

Tel: 01 7161421 Email

16 March 2016