Subject Extern Examiners will receive payment for their activities upon receipt of their Extern Examiner Subject report.
Name / PPS Number / (Irish Residents Only)Address / UCD Personnel Number / (Irish Residents only- refer to guidelines on page 2)
Email / Telephone
UCD School / UCD Subject
UCD Admin contact / Date(s) of Visit
Details of Claim / Description / Rate / Amount (€) / Amount (FC)**
*Visiting Fee
Number of full days visiting UCD / €230 / (if applicable)
*Reading Fee
Number of Minor Theses examined on a Taught Masters Programme / €47.84
*Accommodation Expenses
Number of overnight stays while visiting UCD (max. €125 per night)
*Incidentals
Food/Drink etc. (max. €33.61 per day)
*Travel Expenses
Travel fares or motor km/mileage claimed
*Refer to page 2
**Foreign currency / *Exchange Rate
(Use first date of travel) / Subtotal (€) / Subtotal (FC)**
Date:
TOTAL
(Specify currency for payment)
Bank Details for Electronic Payment(complete relevant fields)
Bank Name
Bank Address
Account Name
Swift/BIC
IBAN / (22 digits)
Account Number / (Outside Euro Zone)
Routing Number / (USA Only)
UCD cannot be responsible for incorrect bank transfers based on inaccurate or unclear information.
Extern Examiner(PRINT) / Extern Examiner
(Signature) / Date
Head of School
(PRINT) / Head of School
(Signature) / Date
Expenses
- Receipts must be submitted in support of all expense claims. Expenses cannot be paid without the submission of receipts for expenses incurred. If sending it via email, scanned receipts should be legible.
- Expenses should be quoted in the currency in which the expense was incurred.
- 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.
Exchange Rates
- Exchange rates must be calculated on the first date of travel. is the standard website used by UCD to find exchange rates.
Fees for Examining
- The visiting fee paid for the Subject Extern is €250 per full day, subject to income tax (refer to page 3).
- The reading fee paid for the examination of a minor thesis on a taught graduate programme is €52 per thesis, subject to income tax (refer to page 3).
Incidentals
- These should not exceed the current daily UCD subsistence rate of €33.61. Further information is available at
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 at
Accommodation
- 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.
UCD Personnel Number for Irish Residents
- All Extern Examiners residing in Ireland require a UCD Personnel Number for payment of fees.
- Extern Examiners normally resident in the Republic of Ireland should complete an Online Hourly Set-up Formand the Pension Deductions Form (if applicable). Please refer to the Claimant User Guide here:
General Guidelines for UCD Schools
- All claims received from the Extern Examiner will need to be signed and approved by the Head of School.
- Once approved (signed) by Head of School, completed forms should be emailed for payment processing to or via post to: Extern Examiner Payments, Assessment – UCD Registry, Tierney Building, UCD Belfield, Dublin 4.
- All claims must be received within three months of visiting UCD.
Dear Extern Examiner
Re: Deduction of Income tax from non-resident External Examiner Fee payments
From 1 January 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
Extern Examiner Payment, Assessment, UCD Registry, Tierney Building, Belfield, Dublin 4
Tel: +353 (0)1 716 1421 Email: