Background: Special classes are dedicated classes within mainstream schools for students with special educational needs (SEN). These classes typically have smaller numbers and more support. The NCSE (National Council for Special Education) provides the necessary resources (like teaching staff, special needs assistants, and training) for these classes. These classes exist within a “continuum of educational … Continued

It is recommended that boards of management should use online banking for all payments. This is more cost effective and efficient for the school. Approval must first be obtained from the board of management for the use of electronic banking by the school. This approval should be included and approved in the minutes of the … Continued

Circulars SEC Circular: Oral Exams for Leaving Cert 2026 SEC Circular S17/26: Payment arrangements for 2026 Exams Processing the Payments > Info on PRSI, USC etc. > Revenue eBrief Claim Forms OS 2026 – School Overview Claim Form Exam Aide Claim Form Form P1 – LCVP/Comp. Science/LCA Subjects/Aural/Proficiency Asmt. SP1 Form – Superintendents where reasonable … Continued

As schools are registered charities they are entitled to apply for exemption from DIRT tax. You must submit an application through ROS, by following these steps: Go to the ‘Other Services’ section in the ‘My Services’ tab. Select ‘Charities and Sports Bodies eApplications’. Revenue may request further documentation to support the application. If you are … Continued

> Revenue eBrief No. 331/24 – Retention of books and records 

The grant paid to schools in 2024/2025 is provided for the purchase of physical resources supporting the new Science, Technology, Engineering, and Mathematics (STEM) and Arts curricula. Rates Grants are calculated as follows: • Fixed payment per school: €500.00 • Per-pupil payment: €14.03 • DEIS/SEN rate per pupil: €16.13 Main features of the Grant This … Continued

The Small Benefit Scheme (SBS) is a Revenue tax relief scheme that allows employers to provide a tax-exempt benefit to employees of up to €1,500 per year. Under the Revenue Commissioner’s approved Small Benefit Exemption Scheme employers can provide employees with a small benefit, this small benefit is not subject to PAYE, USC or PRSI. … Continued

The Small Benefit Scheme (SBS) is a Revenue tax relief scheme that allows employers to provide a tax-exempt benefit to employees of up to €1,500 per year. Under the Revenue Commissioner’s approved Small Benefit Exemption Scheme employers can provide employees with a small benefit, this small benefit is not subject to PAYE, USC or PRSI. … Continued

School authorities can apply for funding from the Department to have solar panels installed by a registered contractor, with guidance from the Department. For information see links below: > DE Press Release > Financial Guideline on Solar Panels > Accounting Treatment for Solar Panels