External Examiners; Programme Reviewers; Subject Specialists

How to Determine Your Tax Residency 

Please review detailed information about tax residence on the Revenue website here.

For Tax Residents

There is no change to the current process for Irish tax resident External Examiners, Quality Assurance Reviewers, and Subject Specialists.

• Fees are processed in full through the PAYE system.

• Travel and subsistence expenses are reclaimed tax-free following the University’s travel policy.

For Non-Tax Residents

The impact of recent changes for non-tax resident External Examiners, Quality Assurance Reviewers, and Subject Specialists is explained in detail here.

Note: All campus visitors, whether resident or non-resident, must be processed correctly through the PAYE system for their fees/remuneration.

For reimbursement of travel and subsistence expenses incurred during visits to the University of Galway, please refer to the Traveling Expenses Policy Overview guidelines here.