C&AG report: Tax law interpretation row costs state exam body €11m
Contract staff brought in for State exam duties each year are paid travel expenses but the SEC believed they should not have income tax, PRSI, or Universal Social Charge deducted because the schools where they teach are their normal place of work.
A Revenue Commissioners audit determined that the schools where they supervised or marked practical exams were their normal place of work in respect of contracts with the SEC, meaning there was no tax exemption on any related expenses.
