Written Answers Nos. 67-86
67. Deputy Thomas Pringle asked the Tánaiste and Minister for Foreign Affairs whether, in the course of the Government’s diplomatic engagements in the United States for St. Patrick’s Day this year, he, other Ministers or any Irish officials challenged the United States regarding the decision of the current administration to continue to enforce the Cuban embargo; and if he will make a statement on the matter. [25798/24]
Amharc ar fhreagraMy Department engages extensively with the United States on a wide range of foreign policy issues. Recent high level political engagements with the United States Government, including my visit in February to Washington DC and the programme of Ministerial visits to the United States for St. Patrick’s Day, were important opportunities to discuss a number of priority foreign policy issues, notably the ongoing conflict in Gaza and the war in Ukraine.
Ireland uses various platforms to raise issues in respect of Cuba. These include through our Permanent Mission to the United Nations in New York, and through our EU partners, whenever appropriate. Ireland also engages with Cuba through our engagement with the Embassy of Cuba in Dublin, through our Embassy in Mexico, to which Cuba is accredited, and through the various dialogue mechanisms that are provided under the Political Dialogue and Cooperation Agreement (PDCA) in place between the EU and Cuba. Indeed, in November last year, former EU Special Representative for Human Rights Eamon Gilmore visited Cuba to carry out the regular Human Rights Dialogue with the Cuban authorities, and discussed issues around human rights including the US embargo.
Ireland’s position on the economic, commercial and financial embargo imposed by the United States on Cuba is very clear. We, alongside our EU colleagues, have long considered that it serves no constructive purpose, that it has resulted in significant negative impacts for the Cuban people, and that it has ultimately failed to bring about any reforms in Cuba’s political system. We believe that a lifting of the embargo would be beneficial for the Cuban economy and people.
Ireland’s view in this regard has been consistently expressed in multilateral fora. Most recently, Ireland, alongside our EU colleagues, voted in favour of a UN resolution calling for the ending of the embargo before the United Nations General Assembly in November 2023.
Ireland also fully supported the comprehensive EU statement on this matter in November, which was delivered at the General Assembly and which again highlighted the fact that the embargo has a damaging impact on the economic situation of the country and negatively effects the living standards of the Cuban people.
I note that the United States has recently removed Cuba from its list of countries that are “not cooperating fully” with counter-terrorism efforts. However, it is regrettable that Cuba remains designated by the US as a state sponsor of international terrorism. The EU has firmly voiced its opposition to this designation and its associated measures, which it has stated clearly are in violation of commonly accepted rules of international trade.
68. Deputy James Lawless asked the Tánaiste and Minister for Foreign Affairs to expedite passport applications (details supplied); and if he will make a statement on the matter. [25840/24]
Amharc ar fhreagraWith regard to the specific applications about which the Deputy has enquired, the Passport Service has issued passports to the applicants.
69. Deputy Mattie McGrath asked the Tánaiste and Minister for Foreign Affairs when a decision will be made on an application for a foreign birth registration (details supplied); the reason for the delay in processing the application; and if he will make a statement on the matter. [25846/24]
Amharc ar fhreagraMy Department is responsible for processing Foreign Birth Registration (FBR) applications for people who are born abroad and claim Irish citizenship through a grandparent born in Ireland or through a parent who has claimed citizenship also through FBR, Naturalisation or Post Nuptial Citizenship.
FBR applications are currently being processed within the normal turnaround time of 9 months from receipt of supporting documents. Applications which require further supporting documents will take longer to process.
Foreign Birth Registration, by its nature, is a detailed and complex process, often involving official documentation relating to three generations and issued by several jurisdictions. Such documents take considerable time to validate.
The Passport Service Customer Service Hub has dedicated agents to deal with Foreign Birth Registration application queries. The contact number for urgent Foreign Birth Registration queries is +353 1 568 3331. This number is also available on the Department's website.
With regard to the specific Foreign Birth Registration (FBR) application about which the Deputy has enquired, documents remain outstanding for this application. A member of the FBR team contacted the applicant on 16 May 2024 to clarify the outstanding documents required for the application.
70. Deputy Martin Kenny asked the Minister for Finance the support his Department plans to provide for taxi drivers to ensure they are not at risk of losing their SPSV licence due to the VAT liability created by platforms using the ‘reverse charge’ mechanism; and if he will make a statement on the matter. [25801/24]
Amharc ar fhreagra71. Deputy Martin Kenny asked the Minister for Finance if he has discussed with Revenue the provision of updated guidance on the VAT rates for drivers using platforms operating a reverse charge model; and if he will make a statement on the matter. [25802/24]
Amharc ar fhreagraI propose to take Questions Nos. 70 and 71 together.
The application of VAT to the supply of services is subject to EU VAT law, with which Irish VAT law must comply. In accordance with VAT law, the transport of passengers and their accompanying baggage by taxi drivers is exempt from VAT. However, all other services provided to drivers – such as the provision of taxi booking facilities on a platform – are liable to VAT at the standard rate, currently 23%. Who accounts for this VAT is determined in accordance with the VAT “place of supply” rules. In general, for business-to-business (B2B) supplies of services, the place of supply is the place where the business receiving the services is established; therefore, where a taxi driver established in Ireland is in receipt of services, the place of supply is Ireland.
Generally, where the business supplier is located outside Ireland, they will not charge Irish VAT on their services. Instead, under VAT law, the Irish business customer is required to self-account for the VAT in the State. This means that VAT exempt businesses who receive supplies of services from outside the State are required to register and account for Irish VAT on those services. This requirement applies to taxi drivers who receive booking services via a platform from outside the State.
The VAT rates applicable to taxi booking services can be found on the VAT Rates Database which is published on the Revenue website. I also understand that Revenue has published extensive guidance on Revenue.ie in relation to the different VAT rules that apply where a business receives services from outside the State including on the place of supply rules, reverse charge rule for services, and self-accounting for VAT.
This detailed guidance is not specific to taxi drivers but is relevant to businesses across all sectors who need information and guidance on these matters. However, Revenue will keep this business sector under review and will publish further guidance, if appropriate.
It should be noted that the regulation of the small public service vehicle (SPSV) sector, including SPSV licensing, is a matter for the independent transport regulator, the National Transport Authority, under the provisions of the Consolidated Taxi Regulation Act 2013 and 2016.
72. Deputy Pearse Doherty asked the Minister for Finance if the special assignee relief programme is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, and the amount in the base for each of those years. [25835/24]
Amharc ar fhreagra73. Deputy Pearse Doherty asked the Minister for Finance for a full list of current tax expenditures and reliefs currently in operation; and if each tax expenditure is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029 respectively, and the amount in the base in each of those years, in tabular form. [25836/24]
Amharc ar fhreagra76. Deputy Pearse Doherty asked the Minister for Finance if the rent tax credit is in the tax base, under the stability programme update, in each of the years 2025, 2026, 2027, 2028 and 2029, respectively, and the amount in the base for each of those years. [25852/24]
Amharc ar fhreagraI propose to take Questions Nos. 72, 73 and 76 together.
My Department publishes an Annual Report on Tax Expenditures, identifying a list of all tax expenditures in the Irish tax system, as per the OECD definition of a Tax Expenditure. The latest report, Report on Tax Expenditures 2024, was published last October on Budget Day. A list of the tax expenditures in use between October 2022 and September 2023 is set out in part 3 of the Report.
This report is available at the below link: www.gov.ie/pdf/?file=https://assets.gov.ie/273376/37783ca0-c33f-4017-a145-be7e855d87db.pdf#page=null .
In respect of the SARP, this measure was extended as part of Budget 2023 and is included within the tax base for 2025, and is scheduled to expire at end-2025. The rent tax credit was also introduced at Budget 2023 and is included within the tax base until end-2025.
An amendment to the rent tax credit was introduced in Budget 2024. The cost of this, and other Budget 2024 tax expenditures, was set out in the Tax Policy Changes document published on Budget Day and available at the below link: www.gov.ie/en/publication/de3d4-budget-2024-taxation-measures/ .
If these measures are extended beyond their current expiration date, cost estimates will be subject to revision based on the latest available data at the time.
From a forecasting perspective, measures introduced in previous Budgets are considered to form part of the tax base. The expiration of a tax expenditure will result in a positive impact on the tax revenue projections in that year. The Stability Programme Update is produced on a no-policy-change basis. As such the revenue projections assume the expiration of measures with sunset clauses as currently planned. In the Stability Programme Update, fiscal projections are not published beyond 2027.
My Department will set out the parameters for the Budget 2025 tax package, incorporating the net impact of carryover from previous budget measures, in the Summer Economic Statement, which will be published in the coming period.
74. Deputy Pearse Doherty asked the Minister for Finance the current regime with respect to the taxation of carried interest paid to private equity managers; and the revenue raised by tax-carried interest at rates of 20%, 33% and 40%, respectively. [25838/24]
Amharc ar fhreagraI understand the Deputy is referring to the taxation of carried interest received by certain venture capital managers, as provided for in section 541C of the Taxes Consolidation Act 1997 (‘TCA 1997’).
Section 41 of the Finance (No 2) Act 2008 inserted section 541C TCA 1997 and introduced a new tax regime for the return (known as carried interest) received by venture capital managers for managing investments in certain venture capital funds. The provision treats the carried interest to which the section applies, and which is received by a partnership or a company, as chargeable gains and charges those gains to capital gains tax (‘CGT’) at a rate of 15% if received by an individual or a partnership, or a rate of 12.5% if received by a company, rather than the standard rate of CGT, as provided for in section 28 TCA 1997 and which currently stands at 33%.
In order to qualify for this treatment, investments must be made on or after 1 January 2009 for a period of at least 3 years from the date of the initial investment in private trading companies which are engaged in carrying on a business of research and development or innovation activities. Relief will be given in respect of the amount of carried interest that represents the proportion which the relevant investments in an EEA State, including Ireland, as well as in the United Kingdom bears to the total relevant investments of the qualifying venture capital fund.
According to data published by Revenue, the estimated cost of the treatment provided for in section 541C TCA 1997 in 2022 was €1.1M, reflecting 13 claims across both companies and individuals.
The taxation of returns which arise to venture capital managers for managing investments in venture capital funds that fall outside the scope of section 541C TCA 1997 depends on whether the returns arise in the course of a trade or not. Returns arising in the course of a trade may be subject to income tax or corporation tax, with returns arising in non-trading circumstances more likely to be subject to CGT at the standard rate. The specific treatment is dependent on the facts and circumstances of each case. I am advised by Revenue that, in relation to returns that fall outside the scope of section 541C, it is not possible to provide a breakdown of amounts taxable at the various rates across different fact patterns.
75. Deputy Pearse Doherty asked the Minister for Finance the number of non-domiciled individuals who have availed of the remittance basis of foreign income and gains in each of the years 2019, 2020, 2021, 2022 and 2023; the number of individuals who availed of this basis for more than three years; and if such figures are not recorded, whether he has any concerns that the remittance basis of foreign income and gains with respect to non-domiciled individuals is undermining equity within the taxation system. [25841/24]
Amharc ar fhreagraAn individual who is resident or ordinarily resident, but not domiciled in the State, is taxable on the remittance basis of tax in respect of foreign income and gains. Such individuals pay tax on:
(1) Income and gains arising in Ireland,
(2) Foreign income which they “remit” or bring into the State, and
(3) Foreign gains which they remit into the State where the gain accrues from the disposal of assets situated outside the State.
It should be noted that the benefit of the remittance basis only arises where such an individual has foreign income or gains for the year. An individual who is taxable on the remittance basis in respect of foreign income or gains is required, under self-assessment provisions, to report the amount of the foreign income or gains which are remitted to the State in a tax return for the year in which the remittance occurs.
As outlined in my answer on 9 April 2024 to a similar query posed by the Deputy (Ref No: 13710/24 ), I am informed by the Revenue Commissioners that an individual who is not domiciled in the State must state so when completing an Irish tax return, however, such individuals are not required to report whether they have availed of the remittance basis of foreign income and gains when completing a return. On this basis, it is not possible to confirm the number of non-domiciled individuals who availed on the remittance basis for these years, nor is it possible to confirm the number of individuals who have availed of the remittance basis for more than three years, as appropriate statistics are not available.
77. Deputy Pearse Doherty asked the Minister for Finance the number of private renters deemed eligible for the rent tax credit under the allocation provided for it in Budget 2024. [25853/24]
Amharc ar fhreagraThe Rent Tax Credit (RTC), as provided for in section 473B of the Taxes Consolidation Act 1997, was introduced by Finance Act 2022 and may be claimed in respect of qualifying rent paid in 2022 and subsequent years to end-2025.
For Budget 2024, it was estimated that approximately 400,000 individual persons would be eligible to claim the RTC.
It should be noted that RTC claims are made are on a ‘taxpayer unit’ basis. A taxpayer unit is either an individual with any personal status who is singly assessed or a couple in a marriage or civil partnership who have elected for joint assessment.
It should also be noted that in order to receive the full taxable benefit in relation to the RTC, a taxpayer must have an Income Tax liability equal to, or greater than, the RTC claimed in order to offset against it.
78. Deputy Paul Kehoe asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to provide an update on the status of the proposed new station at Kilmore quay; and if he will make a statement on the matter. [25783/24]
Amharc ar fhreagraThe Irish Coast Guard (IRCG), a Division of the Department of Transport, has 44 Coast Guard Units based in 58 Coast Guard Stations around the country. The IRCG building programme, which includes the provision of new or upgraded facilities at a number of locations across the country, is managed by the Office of Public Works (OPW) on behalf of the Department of Transport, from planning design to build and on-going maintenance. These projects are funded by the Department of Transport.
The provision of facilities for the Coast Guard in Kilmore Quay is a priority on the IRCG building programme. The OPW has acquired a site in Kilmore Quay from Wexford County Council and a feasibility study on the provision of a proposed new facility has been approved by the IRCG.
The OPW advise that the Definitive Project Brief will be finalised in the coming weeks and is subject to the approval of the Department of Transport, as Approving Authority. Subsequent to this approval being provided, the process to enable project delivery will proceed.
79. Deputy Rose Conway-Walsh asked the Minister for Public Expenditure, National Development Plan Delivery and Reform if public sector pay increases are incorporated within the expenditure projects in the SPU, making specific reference to the second half of 2026 and 2027; and if he will make a statement on the matter. [25805/24]
Amharc ar fhreagraThe Stability Programme Update is a no policy change, technical document that sets out the macroeconomic and expenditure picture out to 2027 on the basis of the policies announced in the last Budget (i.e. in this case Budget 2024).
In the time between the Budget and publication of the SPU the public service pay deal, which was in negotiation at the end of 2023, was ratified. The overall provision for spending of €97.1 billion for this year, set out in the SPU, reflects an uplift in expenditure to meet the costs of the public service pay agreement.
In aggregate, as per page 25 second last paragraph of the SPU, the estimated cost of the new pay agreement is €3.6 billion spread out over 2024 to 2027. This includes the second half of 2026 and an amount of carryover into 2027.
80. Deputy Bernard J. Durkan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform to indicate, in light of recent developments at Castletown, Celbridge, County Kildare, whether the spending of €25 million on the project was wise given that the next door neighbour clearly intends to impede access to the house and gardens by placing a locked gate on the access route from the M4; if such a possibility was considered previously; and if he will make a statement on the matter. [25833/24]
Amharc ar fhreagraThe OPW will respond directly to the Deputy on this matter.
81. Deputy Bernard J. Durkan asked the Minister for Public Expenditure, National Development Plan Delivery and Reform what provision is currently available for emergency services to access Castletown House, Celbridge, County Kildare from the M4; and if he will make a statement on the matter. [25834/24]
Amharc ar fhreagraThe OPW will respond directly to the Deputy on this matter.
82. Deputy Thomas Pringle asked the Minister for Enterprise, Trade and Employment what measures his Department currently employs to ensure that practices, commonly understood to constitute union busting, are not carried out in the State; and if he will make a statement on the matter. [25799/24]
Amharc ar fhreagraThe Government fully supports the right of any worker to join and be active in their trade union. Employees have the right under the Constitution to form associations and trade unions. Under Irish legislation, an employee cannot be discriminated against or dismissed because they are a member of a trade union.
The Unfair Dismissal Acts provide for a number of grounds under which a dismissal may be considered unfair, including membership or proposed membership of a trade union or engaging in trade union activities, whether within permitted times during work or outside of working hours. Where an employee has been unfairly dismissed, an adjudication officer and, on appeal, the Labour Court may make an order for the reinstatement, re-engagement or awarding of compensation to the employee.
The Workplace Relations Commission’s Code of Practice on Victimisation refers to victimisation arising from an employee’s membership or non-membership, activity or non-activity on behalf of a trade union. It applies to situations where there are no negotiating arrangements and where collective bargaining has not taken place. A complaint under the Code may be made to the Workplace Relations Commission.
Any further changes to industrial relations laws governing trade union organisation in the workplace will take place in the context of the implementation of the LEEF High-Level Working Group Report on Collective Bargaining and Ireland’s implementation of the collective bargaining elements of the EU Directive on Adequate Minimum Wages.
83. Deputy Bríd Smith asked the Minister for Enterprise, Trade and Employment the actions the Government is considering in relation to the implementation of the adequate minimum wage Directive; if certain policy changes will be included (details supplied); the other policy changes being considered; and if he will make a statement on the matter. [25806/24]
Amharc ar fhreagraThe Directive on Adequate Minimum Wages in the European Union was published on 19th October 2022 and must be transposed into Irish law by 15th November 2024. The Directive aims to ensure that workers across the European Union are protected by adequate minimum wages allowing for a decent living wherever they work.
Article 4 of the Directive, Promotion of Collective Bargaining on Wage Setting, aims to promote collective bargaining on wages in all Member States. The Directive requires Member States in which the collective bargaining coverage rate is less than 80% to provide “for a framework of enabling conditions for collective bargaining” and to publish an Action Plan to promote collective bargaining. It should be noted that the 80% threshold is an indicator triggering the publication of an Action Plan, rather a mandatory target to be reached. The deadline for the Action Plan to be submitted to the Commission is the end of 2025. However, it is intended to publish it ahead of that date.
The European Commission's Expert Group Report on the transposition of the Directive published last November was clear that the design of the framework of enabling conditions and the content of the Action Plan is up to Member States, in consultation with the social partners.
Therefore, a technical working group has been established with Department officials and the social partners to consider the content of the Action Plan. The working group has had two meetings to date and is due to meet again in June. The group will consider what policy changes may be included in Ireland's action plan.
My Department has also requested legal advice as to what legislative change, if any, is required in order to transpose this article of the Directive into Irish legislation by the transposition deadline.
The consideration of the recommendations of the LEEF Final Report on Collective Bargaining will also be an important input to our Action Plan.
84. Deputy Claire Kerrane asked the Minister for Education if she will examine and review the special education teaching hours for a school (details supplied) given the school meets the unique circumstances (point C) as laid down in the review request form for the allocation of special education teaching supports. [25812/24]
Amharc ar fhreagraEnabling children with special educational needs to receive an education is a priority for this Government. It is also a key priority for my department and for the National Council for Special Education (NCSE).
The Special Education Teaching (SET) Allocation model seeks to distribute teaching resources in the fairest possible manner, taking into account as much evidence as possible in respect of individual schools and evidence in respect of the best possible use of resources.
The NCSE have confirmed that the SET allocation for the school referred to by the Deputy for the 2024/25 school year is 42.5 hours. This allocation has been in place since the 2022/23 school year and has not been reduced for the coming school year.
My department acknowledges that every school is different, and that schools can experience unique circumstances that may be difficult to reflect in any standardised method of allocating hours. Therefore schools have the ability to apply for a review of their allocation.
This school requested a review from the NCSE in respect of its allocation for 2024/25 school year and the NCSE advised the school, that at present, there remains no change to their allocation. In this notification the NCSE letter informed the school of the NCSE's adviser support service which is available to support schools in their capacity to meet the needs of students with special educational needs.
My department and the NCSE are committed to delivering an education system that is of the highest quality, where every child and young person feels valued and is actively supported and nurtured to reach their full potential.
85. Deputy Jennifer Murnane O'Connor asked the Minister for Education if school places can be provided for a cohort of children (details supplied); and if she will make a statement on the matter. [25822/24]
Amharc ar fhreagraIn accordance with the Education Act 1998, schools are managed by Boards of Management on behalf of school patrons.
It is the responsibility of the managerial authorities of all schools to implement an enrolment policy in accordance with the Education Act, 1998 and the Education (Admission to Schools) Act 2018. My department’s main responsibility is to ensure that schools in an area can, between them, cater for all pupils seeking school places in that area.
Under the provisions of the Education (Admission to Schools) Act 2018, all schools have admissions policies, which have been approved by the patron, following consultation with staff and parents of children who are attending the school. All schools must publish their admissions policy on the school’s website.
Parents have the right to choose which school to apply to and where the school has places available the pupil should be admitted. However, in schools where there are more applicants than places available, a selection process will be necessary. This selection process and the enrolment policy on which it is based must be non-discriminatory and must be applied fairly in respect of all applicants. However, this may result in some pupils not obtaining a place in the school of their first choice. The department does not seek to intervene in the selection criterion that is applied by schools.
The Department has provided all schools with a template and FAQs to assist them in ensuring that their policies are compliant with the legislation which can be accessed at the following link:www.gov.ie/en/policy-information/c5bd9f-school-enrolment/ . The Department will communicate with the school and the patron to ensure that there is an understanding of the admission process that is compliance with the act.
TUSLA’s Education Support Service (TESS) which is the statutory agency that can assist parents who are experiencing difficulty in securing a school place for their child. TESS can be contacted at 01-7718500. For ease of reference, there is a link provided below to the relevant phone numbers for the Education Welfare Officers who are part of TESS assigned to various areas around the country. www.tusla.ie/get-in-touch/local-area-offices .
86. Deputy Jennifer Murnane O'Connor asked the Minister for Education if additional funding will be supplied to a school in Carlow (details supplied); and if she will make a statement on the matter. [25839/24]
Amharc ar fhreagraMy Department is committed to providing funding to recognised primary and post-primary schools in the free education scheme by way of per capita grants. The two main grants are the Capitation grant to cater for day to day running costs such as heating, lighting, cleaning, insurance and general up-keep and the Ancillary grant to cater for the cost of employing ancillary services staff. Schools have the flexibility to use capitation funding provided for general running costs and ancillary funding provided for caretaking and secretarial services as a common grant from which the Board of Management can allocate according to its own priorities, except for cases where a secretary is now paid from my Department’s payroll as per circular 36/2022.
The current standard rate of Capitation grant is €183 per pupil at Primary level and this year's grant is being paid, as usual, in 2 instalments, - the first in January and the second in June, for the 2023/24 academic year. Enhanced rates of capitation are also paid in respect of pupils with Special Educational Needs and Traveller pupils.
Primary schools with less than 60 pupils are paid the Capitation and the Ancillary grants on the basis of having 60 pupils.
As part of the capitation package in Budget 2024 I am pleased to have secured €21 million as a permanent increase in capitation funding to assist schools now and longer term with increased day-to-day running costs. This will support a permanent restoration of funding for all primary and post-primary schools from September 2024. This will bring the basic rate of capitation grant to the pre-2011 level of €200 per student in primary schools. Enhanced rates will also be paid in respect of pupils with Special Educational Needs. This represents an increase of circa 9.2% of current standard and enhanced capitation rates.
In addition to these grants, €20 million in funding was issued in October 2023, to support all recognised primary and post-primary schools in the free education scheme. This funding is the first tranche of an overall additional €60 million funding announced as part of Budget 2024 measures designed to assist schools with increased day-to-day running costs such as heating and electricity. A further €40 million in funding was delivered in early 2024.
As the Deputy may be aware, following the acceptance by Fórsa of the Workplace Relations Commission (WRC) agreement in respect of salaries and various leave entitlements for grant-funded school secretaries, those secretaries who accepted the terms of this agreement were placed on a payroll operated by my Department from September 2023. Therefore, ancillary related grant funding has been revised to reflect the fact that schools are no longer paying these salaries directly.
The arrangements for the 2023/24 school year are based on reducing grants by the value of the salary schools paid to grant-funded secretaries prior to their acceptance of the new terms and conditions. Schools provided my Department with these details and this information is now being used to reduce the ancillary related grant funding.
Correspondence issued to all schools on 20th December 2023 providing details of these arrangements for the period September to December 2023. Further correspondence issued on 26th April 2024 setting out the position for the period January to August 2024.
Schools have been advised that work is ongoing to identify a method of standardising the reduction to the Ancillary and SSSF Grants for the longer term, where school secretaries are being paid via a payroll operated by my Department. Engagement will take place with school management bodies in order to discuss these arrangements to ensure that they are as reasonable and as fair as possible for all schools and further details of these arrangements will be provided to schools as soon as they become available.
The Financial Support Services Unit (FSSU), funded by my Department, is an important source of advice and support to schools on financial matters, including budgeting and cashflow management. If the services of the FSSU would be of assistance to the school referred to by the Deputy, please email sdfinfo@education.gov.ie and officials from my Department will contact the FSSU on behalf of the school. Alternatively, budgeting templates and more information can be found on www.fssu.ie.
