Annual Implementation Support Grant
All Phase One schools in the free education scheme will be provided with an annual Drama, Film, and Theatre Studies Implementation Support grant of €50 per student to support engagement with the new subject in the 2025/26 school year.
The grant provided is to be used by schools to support students with attendance at performances and the applied creative tasks. Eligible costs include, but are not limited to:
- Travel and subsistence costs directly associated with attendance at performances
- Ticket costs
- Costume and prop costs associated with individual student artistic works
The grant does not cover the purchase of books, resources or licences that are otherwise provided for by the Post-Primary Schoolbooks Scheme.
Accounting treatment for the support grant: The nominal codes to be used to account for the grant received, the expenditure of the grant and any unspent balance are set out below.
- Grant income code 3170 Other Subject Grant
- Expense code 4490 Other Subject Expense
Funding for Technical Resources for Drama, Film, and Theatre Studies
Funding will also be provided to all Phase One schools for the purchase of film production and audio equipment for the teaching of Leaving Certificate Drama, Film, and Theatre Studies. Further information relating to the ordering and payment of equipment can be found on circular 0064/2025.
Accounting treatment for the purchase of equipment: The nominal codes to be used to account for the grant received, the expenditure of the grant and any unspent balance are set out below.
- Grant income code 1421 Capital: Fixtures, Fittings and Equipment Additions
- Expense code 3920 DE Fixtures, Fittings & Equipment Grant Income
Senior Cycle Redevelopment Grants are ring-fenced grant and the balance unspent at the yearend must be reconciled and accounted for either nominal code
- 2171 Other non-Capital Ringfenced Grants/Income Unspent or
- 2173 Other Capital Ringfenced Grants/Income Unspent
Further Guidance
Circular 0064/2025 Senior Cycle Redevelopment – Supports for Selected Phase One Schools Introducing Drama, Film and Theatre Studies in the 2025/26 School Year