Michael Creed (Cork North West, Fine Gael)
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211. To ask the Minister for Education and Skills if he is aware of an anomaly with regard to staff employed at a location (details supplied) regarding apprenticeship education; if he accepts that the principle of equal pay and allowances for equal work should apply in respect of all staff doing the same work; if, in the circumstances, he can indicate how this issue might be satisfactorily addressed; and if he will make a statement on the matter. [23095/24]

Patrick O'Donovan (Limerick County, Fine Gael)
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Apprenticeship delivery staff employed by Education and Training Boards and Technological Universities are public sector staff. The applicable pay rates and general terms and conditions of employment for staff across the public sector are determined by national pay agreements negotiated between Government and the ICTU Public Services Committee. Any changes to terms and conditions can occur only under those processes and any such proposals would need to be considered in detail by the relevant Department, the Department of Public Expenditure, NDP Delivery and Reform, and the relevant unions.

The Public Service Pay Agreement 2024-2026 not only sets out a schedule for additional payments for public servants in the coming years but also details a dispute resolution mechanism and includes a local bargaining clause that provides for claims or proposals by a grade, group or category.

The applicable pay scales for public sector staff across the further and higher education sectors can be found:

gov - Revision of Pay for the Higher Education Sector with effect from 1st January 2024 (www.gov.ie)

gov - Revision of Salaries and Allowances of Certain Grades other than Teachers and SNAs employed by ETBs under The Public Service Agreement 2024 - 2026 effective from 01 January 2024 (www.gov.ie)

Jennifer Whitmore (Wicklow, Social Democrats)
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212. To ask the Minister for Education and Skills if he is aware that subsistence paid to further education and training staff working as external authenticators is subject to tax, that tax does not apply to the same subsistence paid to staff engaged directly by the State Examinations Commission; the reason for the disparity; and if he will make a statement on the matter. [23143/24]

Holly Cairns (Cork South West, Social Democrats)
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216. To ask the Minister for Education and Skills if there exists a discrepancy in how travel and subsistence payments are taxed for those carrying out examinations as part of FET, as compared with those working for the State Examinations Commission; and if so, to provide a reasoning for these arrangements. [23283/24]

Holly Cairns (Cork South West, Social Democrats)
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217. To ask the Minister for Education and Skills the number of FET examiners currently available to carry out examinations; and to provide a numerical list of available examiners between 2021 and to date in 2024, in tabular form. [23284/24]

Niall Collins (Limerick County, Fianna Fail)
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I propose to take Questions Nos. 212, 216 and 217 together.

The role of the External Authenticator in the Further Education and Training (FET) sector is to ensure an independent verification of quality assurance in assessment processes and procedures within the delivery of education programmes. This is an essential component of the quality assurance mechanisms underpinning the Quality and Qualification Ireland (QQI) awards in the FET Sector, which seeks to ensure fairness, consistency, and validity of assessment and of assessment outcomes.

The Education and Training Boards Ireland (ETBI) National Directory for External Authenticators was launched in 2019 in response to the urgent requirement for a national panel with a centralised database. The table below sets out the number of External Authenticators for QQI awards, excluding craft apprenticeships included in the ETBI National External Authenticator Directory for the period 2021-2023 and to date, 2024. The current iteration of the Directory allows External Authenticators to activate or deactivate themselves from the system as per their availability at any particular time.

As the Deputies will appreciate any issues pertaining to taxation are a matter for the Department of Finance and the Revenue Commissioners. Section 195C of the Taxes Consolidation Act 1997 contains a specific tax exemption for travel and subsistence payments paid by the State Examinations Commission to examiners in relation to the State examinations.

My officials are engaging with the Education and Training Board Ireland, who has contacted the Revenue Commissioners in relation to the taxation of such payments to External Authenticators. I will advise the Deputies of the outcome of these discussions when complete.