University tax change may hit key research

CRUCIAL checks on academic standards and joint research between universities could be under threat following a clampdown by the taxman on how expenses and other payments are treated.

The Revenue Commissioners have told University College Cork it must tax payments to visiting academics or other non-staff providing services as external examiners, reviewers or quality assessors, sports coaches or external members of interview boards. In addition, PAYE and PRSI must be deducted from expenses or subsistence payments to lecturers, adult education teachers and others coming to work at UCC.

“For example, if a lecturer based at another university travels to UCC to deliver a lecture, such travel is regarded as private travel and any expenses would be subject to PAYE/PRSI,” UCC chief financial officer Diarmuid Collins told staff in a letter about the changes.