Circular letter M10/94 sets out the circumstances in which certain pupils may be allowed to substitute any other subject, from the list of approved subjects, for Irish, in second-level schools. These pupils include those who have a specific learning disability of such a degree of severity that they fail to achieve expected levels of attainment in basis language skills in the mother tongue. School authorities are authorised to grant exemptions from the study of Irish in accordance with prescribed procedures. These include a written application made by a parent or guardian to the principal of the school, the preparation of a written report on the student by the school authorities in consultation with relevant teachers and, in the case of an application for exemption on the grounds of specific learning disability, the provision of a report from a qualified psychologist carried out not more than two years prior to the application for exemption. Circular M10/94 sets out the criteria for determining whether a specific learning disability exists.