Written Answers Nos. 88-101
88. Deputy Pearse Doherty asked the Minister for Finance the estimated cost of implementing an exemption from benefit-in-kind tax for professional subscription fees that are considered commercially necessary; and if he will make a statement on the matter. [29778/18]
View answerSince 2011, professional membership fees are only deductible under section 114 of the Taxes Consolidation Act 1997 where they are incurred wholly, exclusively and necessarily by an individual in the performance of the duties of his or her employment. In the context of professional fees, this generally means where:
- the duties of his or her employment necessitate that the employee is a member of a professional body, or holds a practicing certificate or licence, and
- the employee cannot exercise those duties without that membership or certificate.
Where such fees are not reimbursed by the employer then the employee concerned can claim the appropriate tax relief. As regards deciding what fees might be covered by such a definition, I am advised by Revenue that if an employee failing to hold a professional membership would prevent an employer from carrying on its trade, it is reasonable to conclude that the employee’s qualification or membership fee was necessarily incurred, regardless of whether the barrier to trade was created by statute or commercial necessity. Where the employer or employee considers that an expense was commercially necessary, the employer or employee must be able to demonstrate that the employee would be unable to carry out his or her duties if he or she did not hold such qualification.
Further guidance, including a series of examples of where the relief applies, is available on www.revenue.ie/en/tax-professionals/tdm/income-tax-capital-gains-tax-corporation-tax/part-05/05-02-18.pdf.
I am further advised by Revenue that the information from tax returns and other sources available to it does not provide a basis for estimating the cost of extending this measure to include other professional subscriptions paid by employees.
89. Deputy Michael McGrath asked the Minister for Finance if mortgage interest relief is in the base for 2019; if its scaled reduction will be deemed to be a revenue-raising measure as was the case in budget 2018; the amount the revenue generated or cost incurred in 2019 that will be as a result of the scaled reduction in the relief; and if he will make a statement on the matter. [29779/18]
View answerBudget 2018 included the retention for principal private residences for a further three years on a tapered basis through the continuation of 75 per cent of the existing relief in 2018, 50 per cent in 2019 and 25 per cent in 2020.
The tapering of mortgage interest relief results in a revenue yield to the Exchequer that represents a positive discretionary revenue measure valuing €46.5 million in 2019. I can advise the Deputy that this reduction in revenue forgone has been factored into the budgetary arithmetic.
90. Deputy Michael Healy-Rae asked the Minister for Finance if a matter (details supplied) regarding tracker mortgage redress will be addressed; and if he will make a statement on the matter. [29837/18]
View answerThe Central Bank has advised that as per their Tracker Mortgage Examination Progress Report issued in April 2018, many redress and compensation schemes are nearing completion. The independent advice and appeals framework provided for under the Examination will therefore become increasingly relevant for affected customers, as they consider the offers made to them. The framework was structured by the Central Bank in such a way as to ensure that affected customers have further recourse options, ranging from the independent appeals process to the Financial Services and Pensions Ombudsman and the courts, if they are dissatisfied with any aspect of the redress and compensation offers made by their lender. In this way, customers know that they can utilize in full the State’s consumer protection framework.
The appeals process is managed and administered by an independent secretariat in each lender. The independent secretariat has a role in auditing the output of the panels in terms of assessing whether they have followed the procedures set out within each lender’s Terms of Reference. This is an important role to ensure the process is functioning as intended. However, the length of the appeals process can vary greatly depending on a number of factors such as the level and quality of information provided by customers to support their appeal and on the type of appeal being made.
It is important to note appeals panels are to be independent and, as such, while the Central Bank has provided the framework for the appeals process, the Central Bank is not involved in the operation or decisions of the panels as to do so could undermine the outcomes.
In regard to Bank of Ireland, I can confirm that I met formally with the CEO of Bank of Ireland in March during which a broad range of banking matters were discussed including the tracker mortgage examination. I am also currently scheduled to meet with the CEOs of Bank of Ireland, AIB, permanent tsb, Ulster Bank and KBC on 17 July to discuss the establishment of an independent body on banking culture.
91. Deputy Micheál Martin asked the Minister for Finance the training his Department and agencies under its aegis will receive on GDPR legislation; when it will be completed; and if he will make a statement on the matter. [29847/18]
View answerThe Department of Finance is aware of its additional responsibilities as a controller and processor of personal data under GDPR. The Department has pre-empted the changes in legislation and has already held GDPR training for staff. In preparation for GDPR, 5 training sessions were completed by 93 staff. In addition, the Department's Data Protection Officer undertook specialised accredited training.
In the context of future GDPR training, the Department of Finance is conscious of the need to deliver effective training. I, as Minister for Public Expenditure and Reform, have issued a request for tenders in relation to the award of a contract for the provision of service to deliver training for Data Protection Officers within the civil service and bodies across the public sector. The submitted tenders have been assessed and the winning tenderer will be notified shortly.
There are 17 bodies under the aegis of my Department, including the Credit Union Advisory Committee (CUAC) and the Credit Union Restructuring Board (ReBo). The secretariat to the CUAC, which is provided by my Department, has received GDPR training within the Department. ReBo is in the process of being wound down and operation functions ceased on 31 July 2017. The remaining bodies have provided the information requested in the following table.
|
Body |
Training that agencies under the aegis of the Department of Finance will receive on GDPR legislation; when it will be completed. |
|
C&AGs |
All staff receive training on data protection at induction and ongoing training is provided. The Office has a data protection officer who has received specific training in GDPR matters. Ongoing training provided to staff. |
|
Central Bank |
The Central Bank has a significant project in place to ensure GDPR readiness. A key element and deliverable of this project is the provision of training/ awareness on GDPR to all staff. This has been achieved through various fora: - Presentations on GDPR to the Commission and all senior executives - Micro-learning sessions on specific GDPR topics presented to all staff, and - A GDPR eLearning module which all staff are required to complete. All of the training material is available on the Central Bank’s intranet. The staff in the Data Protection Unit has completed a number of external GDPR training courses. |
|
Credit Review Office |
Training took place before 25th May 2018. Staff undertook a one day course with All One Corporate Solutions LTD and also attended the Enterprise Ireland training modules on GDRP. There are no immediate plans for more training. |
|
Disabled Drivers Medical Board of Appeal |
The National Rehabilitation Hospital is currently planning for Staff Awareness training in GDPR. This training is available to the Administrator of the DDMBA. Training is on the roadmap and is under discussion at present. |
|
Financial Services & Pensions Ombudsman |
The FSPO has assessed training needs, identified specific employees who will require early training on the new GDPR reforms and has rolled out data protection training for all employees Training: - General training to all staff is on-going - DPO - Certificate in in Data Protection - In House training in Data Protection for management The aim to have certificate and in-house training for key staff completed by 30 September 2018. All other training is incorporated in the PMDS structure and the FSPO’s training plan. |
|
Investor Compensation Company DAC |
The following training has been completed, and regular updates and refreshers are provided as and when required: - Online training provided by a 3rd Party including end of program test; - Operational training in respect of GDPR procedures and policies; - GDPR and Data Protection Act workshops; - 1-to-1 training as and when required. |
|
Irish Bank Resolution Corporation |
IBRC have appointed a dedicated Data Protection Officer. They took external legal advice and updated their Policies and Procedures as part of a data protection programme to ensure compliance with the provisions of GDPR. A GDPR training and awareness seminar has been held for all IBRC personnel, run by the dedicated Data Protection Officer. Further training will be provided as required. |
|
Irish Financial Services Appeals Tribunal |
IFSAT does not have employees and does not provide GDPR training. Each Member of the Tribunal complies with its GDPR obligations in accordance with their respective professional bodies. |
|
Irish Fiscal Advisory Council |
The Fiscal Council’s Data Protection Officer completed the Institute of Public Administration Certificate in GDPR and Data Protection training course in May 2018. |
|
National Asset Management Agency |
As employees of the National Treasury Management Agency (NTMA), all NAMA officers received GDPR training in advance of the GDPR implementation date as part of the NTMA’s GDPR Readiness Programme and will undertake further online training in Q3 2018 and annually thereafter. This included training on key changes arising from GDPR, key responsibilities of all staff, with particular focus on compliance with data protection principals and liaising with the appointed Data Protection Officer on all data protection related matters. NAMA had an organisation-wide GDPR preparation project with representatives from all sections. This ran from Q1 2017 and is ongoing, so that GDPR knowledge is embedded in all divisions of NAMA. |
|
National Treasury Management Agency |
GDPR training was provided to all employees as part of the NTMA’s GDPR Readiness Programme. In addition, all employees will be required to complete a GDPR online training module in Q3 2018 and annually thereafter. The data protection component of the NTMA’s compliance Induction Training for new employees has also been updated to reflect the requirements of the GDPR legislation. |
|
Office of the Revenue Commissioners |
GDPR Data Protection training was arranged for 150 staff members, comprising Data Protection Liaison Officers and staff from relevant support areas. This was completed in May 2018 and further training will be provided as required. In addition, Data Protection awareness training, which included GDPR awareness, has been provided to approximately 1,900 staff in various locations and this will continue until all locations have been covered. This is ongoing. It is also the intention that the Data Protection Officer will participate in centrally coordinated training aimed at Government departments, when that becomes available later this year. |
|
Social Finance Foundation |
Meetings have been held, at which key staff attended, with Arthur Cox to review the Foundation’s obligations under GDPR. The Foundation holds minimal amounts of personal data and no additional training is proposed. The Foundation’s GDPR plan was reviewed and approved at its May board meeting. |
|
Strategic Banking Corporation of Ireland |
The National Treasury Management Agency (NTMA) assigns staff to the SBCI. As part of the NTMA’s GDPR Readiness Programme, GDPR training was provided to all employees of the SBCI. In addition, all employees will be required to complete a GDPR online training module in Q3 2018 and annually thereafter. The data protection component of the NTMA’s compliance Induction Training for new employees has also been updated to reflect the requirements of the GDPR legislation. Online training and induction training will be ongoing. |
|
Tax Appeals Commission |
A full review of GDPR requirements, including training needs, is currently taking place. A consultancy company has already been contacted for the provision of training and consultancy on an ongoing basis and the TAC is awaiting a response. It is expected that the necessary GDPR training will occur within the next couple of months. |
92. Deputy Pearse Doherty asked the Minister for Finance the specific changes he has introduced in the Home Building Finance Ireland Bill 2018 as a result of discussions with the EU Commission; and if he will make a statement on the matter. [29884/18]
View answerHome Building Finance Ireland (HBFI) is to be established to provide funding on market terms to viable residential development projects whose owners are experiencing difficulty in obtaining debt funding. The legislation establishing HBFI, the Home Building Finance Ireland Bill 2018, was published on 18 June 2018 and is now commencing its passage through the Oireachtas. It is envisaged that the HBFI legislation will be enacted shortly after the summer recess, and HBFI will begin accepting applications for lending before the end of 2018.
HBFI is not intended to distort or displace any funding currently in the market. It is intended to provide a lending option to all developers delivering residential property in Ireland at market equivalent terms and therefore it is not considered that this initiative has any State Aid implications. HBFI would not be a dominant player in the residential funding market and it would clearly leave room for banks and other finance providers to increase their contribution to funding much-needed residential development.
As HBFI will be competing directly in the market, the Irish authorities have at an early stage informally contacted the services of the EU Commission in relation to this Bill to outline the proposal in detail and illustrate how the establishment of HBFI does not contravene EU State aid rules. Considering that officials in the Department of Finance have been cognisant of State aid issues since the inception of the initiative, and that the HBFI Bill was drafted to pre-emptively avoid contravening such rules, minimum changes to the text of the Bill were introduced as a result of discussion with the Commission's services. Any changes that were made were of a technical nature and have no impact upon the policy goals or implementation of HBFI.
This consultation has now concluded with officials in the Commission having communicated that they have at this stage no further questions concerning the initiative. It is important to note that this communication is not a formal decision and will not bar a State Aid complaint being made to the EU Commission by a third party in the future.
It continues to be essential that the HBFI Bill maintains compliance with EU State Aid rules as it passes through the Oireachtas, as any deviation from this may result in the necessity to apply to the EU Commission for State Aid approval in accordance TFEU Article 108. The effect of this would be to materially delay the establishment of HBFI as under Article 108 a Member State is obliged to await the outcome of the Commission's investigation before implementing any notified measures.
93. Deputy Bernard J. Durkan asked the Minister for Finance if a review can be undertaken in respect of the refusal to issue a primary medical certificate under the disabled drivers and disabled passengers tax concessions regulations 1994 in the case of a person (details supplied); and if he will make a statement on the matter. [29980/18]
View answerI have no role in relation to the granting or refusal of Primary Medical Certificates (PMC). The PMC is issued by the relevant Senior Medical Officer in the HSE, or failing that an appeal may be made to the Disabled Drivers Medical Board of Appeal. The Medical Board of Appeal must be independent in its clinical determinations.
There is always the option for a person who has been refused a PMC to submit a further application following the expiry of a six month period and this option may be particularly relevant in cases where a person's condition has deteriorated.
94. Deputy Barry Cowen asked the Minister for Finance the tax revenue obtained from the sale of solid fuels in each of the past three years and to date in 2018; and if he will make a statement on the matter. [30010/18]
View answerI am advised by Revenue that Solid Fuel is subject to both Carbon Tax (SFCT) and VAT. SFCT is an excise duty that applies to coal and peat supplied in Ireland on or after 1 May 2013. Wood is not liable to the SFCT and wood products that have no solid fuel component are also not liable to SFCT. Solid fuels are liable to VAT at a rate of 13.5%.
The carbon tax collected from solid fuels in the years 2015 and 2016 is available on the Revenue's statistics website at: http://www.revenue.ie/en/corporate/documents/statistics/excise/net-receipts-by-commodity.pdf.
The carbon tax collected from solid fuels in 2017 was €19.1 million and the provisional amount collected for the first six months of 2018 is €16.2 million.
As traders are not required to separately identify the VAT yield generated from a particular activity or product type on their VAT returns, it is therefore not possible to separately identify the VAT received from the sale of solid fuels only.
95. Deputy Micheál Martin asked the Minister for Public Expenditure and Reform the training his Department and agencies under its aegis will receive on GDPR legislation; when it will be completed; and if he will make a statement on the matter. [29852/18]
View answerIn response to the Deputy’s question 300 people in my Department have received training in respect of GDPR to date with a further 265 expected to receive training before the end of the year. The following table provides details of GDPR training both from my Department and bodies under its remit.
|
NAME OF BODY |
NUMBER OF STAFF TRAINED |
|
Department of Public Expenditure and Reform |
306 |
|
Office of the Ombudsman |
4 |
|
State Laboratory |
51 |
|
National Shared Services Office |
536 |
|
Institute of Public Administration |
50 |
|
Public Appointments Service |
155 |
|
Special EU Programmes Body |
55 |
The level and duration of training attended by staff has been determined by the requirements of their role. Most of this training took place in the first half of 2018.
Ongoing Data Protection training is envisaged across all organisations with several rolling out further into 2018.
Finally, this formal training has been complemented by other initiatives, for example:-
- Department - A briefing session for the Management Board took place in April and a number of key staff have attended conferences.
- Ombudsman - All staff received information briefing sessions on GDPR in May 2018 and a number of staff attended conferences.
- NSSO footnote - In addition to the classroom type GDPR training received within the National Shared Services Office, a data protection E-Learning Module is rolled out on a bi-annual basis. In the weeks and months leading up to GDPR go live, information bulletins were issued to all staff on a weekly basis. The NSSO has dedicated Data Protections Teams in both its HR and Payroll Shared Services functions with certified practitioners as Data Protection Compliance Officers in both operations.
The following revised reply was received on 10 July 2018
In response to the Deputy’s question 306 people in my Department have received training in respect of GDPR. The table below provides details of GDPR training both from my Department and bodies under its remit.
|
NAME OF BODY |
NUMBER OF STAFF TRAINED |
|
Department of Public Expenditure and Reform |
306 |
|
Office of the Ombudsman |
4 |
|
State Laboratory |
51 |
|
National Shared Services Office |
536 |
|
Institute of Public Administration |
50 |
|
Public Appointments Service |
155 |
|
Special EU Programmes Body |
55 |
The level and duration of training attended by staff has been determined by the requirements of their role. Most of this training took place in the first half of 2018.
Ongoing Data Protection training is envisaged across all organisations with several rolling out further training in 2018.
Finally, this formal training has been complemented by other initiatives, for example:
- Department – A briefing session for the Management Board took place in April and a number of key staff have attended conferences.
- Ombudsman - All staff received information briefing sessions on GDPR in May 2018 and a number of staff attended conferences.
- NSSO - In addition to the classroom type GDPR training received within the National Shared Services Office, a data protection E-Learning Module is rolled out on a bi-annual basis. In the weeks and months leading up to GDPR go live, information bulletins were issued to all staff on a weekly basis. The NSSO has dedicated Data Protection Teams in both its HR and Payroll Shared Services functions with certified practitioners as Data Protection Compliance Officers in both operations.
96. Deputy Brendan Smith asked the Minister for Public Expenditure and Reform his plans to introduce changes to the public procurement process to enable more small and medium enterprises tender for State contracts and the provision of State services; and if he will make a statement on the matter. [29932/18]
View answerPublic Procurement is governed by EU and National rules. The aim of these rules is to promote an open, competitive and non-discriminatory public procurement regime which delivers the best value for money. It would be a breach of the EU rules for a public body to favour particular candidates on grounds such as organisation size, locality, nationality etc., and there are legal remedies which may be used against any public body infringing these rules.
However, there is a recognition at EU Level of the need to promote and facilitate SME participation in public procurement. The revised EU Directives on Procurement, transposed into Irish law in May 2016, are intended to make it easier for businesses and SMEs to tender for public sector procurement contracts. Measures specifically designed to improve access for SMEs and start-ups include:
- financial capacity criterion is generally limited to twice contract value - there are no centrally imposed requirements for a minimum turnover. Establishing the appropriate suitability criteria that are relevant and appropriate to a particular contract is, of course, a matter for the contracting authority concerned. This is because the contracting authority is in the best position to gauge the appropriate levels of financial capacity that are appropriate to the needs of that specific contract;
- discretion to divide public contracts into lots, with the proviso that opting not to divide a contract into lots must be explained in the procurement documents or the report on the procurement process;
- electronic methods of communication are mandated in parts of the tender process;
- the introduction of the European Single Procurement Document (ESPD), a self-declaration form aimed at reducing red tape for suppliers;
- provision for “consortia bidding” may assist SMEs to participate in procurement procedures where they would not have the relevant capability or scale if they were to bid as sole tenderers;
- explicit provision for pre-market discussion with suppliers and independent experts, subject to safeguards against distorting competition or violating transparency and non-discrimination principles;
- reductions in the time limits for receipt of tenders by approximately 30% compared to the position under the 2006 Regulations;
- Member States are required to report back to the Commission every 3 years on SME participation in public procurement.
A number of these measures had been accelerated into policy in 2014 in advance of the transposition of the revised Directives by Circular 10/14 - Initiatives to assist SMEs in Public Procurement, issued by the OGP.
The reform of public procurement across the public service is on-going and will continue to provide opportunities to the SME sector to win business. The OGP works with industry to ensure that winning government business is done in a fair, transparent and accessible way and to ensure that government procurement policies are business friendly. My colleague, Minister of State Patrick O’Donovan, who has responsibility for public procurement, chairs quarterly meetings of an SME Advisory Group, so that the voice of Irish SMEs (including ISME, IBEC, SFA, Chambers Ireland, and CIF) can be heard by Government. SMEs are also encouraged to register on the Government's eTenders portal so that they can be notified of upcoming tendering opportunities.
The OGP proactively engages with the SME industry representative bodies as well as the Department of Business, Enterprise and Innovation, InterTrade Ireland and Enterprise Ireland to promote the engagement of SMEs in public procurement. Evidence of the work and co-operation in the area can be seen in events such as "Go-2-Tender" workshops and "Meet the Buyer" events.
A SME Communication Strategy sub-group, chaired by the OGP, was also established in 2017 as a joint venture with the industry representative bodies to further promote awareness of potential opportunities and supports available for SMEs in tendering for public contracts. As part of this initiative a series of informative YouTube videos explaining specific public procurement topics, along with case studies of successful SMEs who have won government contracts were launched on the OGP website earlier this year. A series of focused and targeted breakfast briefings have also been scheduled around the country in conjunction with InterTrade Ireland and the SME Advisory Group partners.
The data analysed by the OGP and published last September (2015 Public Service Spend and Tendering Analysis Report) indicates that 94% of the State's expenditure is with firms within the State and the majority of spend analysed is with SMEs.
The OGP will continue to proactively engage with business and strive to enhance the significant measures already in place to support SME access to public procurement opportunities.
97. Deputy Robert Troy asked the Minister for Education and Skills the body that has responsibility and accountability for training chefs here. [29735/18]
View answer98. Deputy Robert Troy asked the Minister for Education and Skills the body that has responsibility and accountability for training hospitality workers here. [29736/18]
View answerI propose to take Questions Nos. 97 and 98 together.
The education and training sector works to meet skills needs as identified through student and industry demand. SOLAS, the Further Education and Training Authority funds a range of hospitality-related programmes (including apprenticeships and traineeships), primarily via the 16 Education and Training Boards throughout the country.
At higher education level the Universities and Institutes of Technology are statutorily independent and the management of their academic affairs, including the selection and delivery of courses are matters for individual institutions.
Industry and the education sector also work together to deliver courses under Skillnet Ireland, the national agency for workforce training in Ireland, which is funded by the National Training Fund. In relation to the specific sector in question, Chef Network Skillnet is a learning network for companies of all sizes in the food sector. Member companies work collaboratively to share best practice and to respond effectively to the specific skills needs of the sector. The network addresses both technical and non-technical skills needs of members.
99. Deputy Robert Troy asked the Minister for Education and Skills the number of chefs trained here in 2017. [29738/18]
View answerCurrently, the total number of chefs trained in 2017 across both the Higher Education and Further Education and Training sector is not available.
An audit of hospitality courses in further and higher education was commissioned by SOLAS and the HEA on behalf of the Hospitality Skills Oversight Group, and its report was published in November 2017. The report provides a high level of analysis of the data available that shows the numbers of courses, enrolments and awards in the Hospitality Sector to enable the Group to determine how it might address the skill sets required by the sector and to aid it in identifying gaps in the provision of courses. This report shows that, for the Academic Period 2013-2015, 2,907 awards at Further Education and Higher Education level were awarded to graduates completing courses that are most readily associated with Chefs and Cooks.
The further education data relating to ‘Chefs and Cooks’ for the period of 2015-2016 only showed that there were 27 courses, on which there were 514 enrolments. Data from ETBs relating to a range of provision under the ’Food & Beverage’ and ‘Tourism & Sport’ Skills Clusters’ for 2017 shows that there were 2,502 participants on programmes in these clusters, and that 1,567 completed such programmes in 2017.
The most recent Higher Education graduate data available is from 2016 and indicated that 1,058 students graduated from courses designated as ‘Hotel, restaurants and catering’ at levels 6-9 of the National Framework of Qualifications.
100. Deputy Bernard J. Durkan asked the Minister for Education and Skills the status of an application by a school (details supplied); when the application will reach a conclusion; and if he will make a statement on the matter. [29710/18]
View answerI can confirm to the Deputy that my Department has received an application from the Patron of the school in question.
The application is being considered and my Department will be in further contact with the Patron as part of this process.
101. Deputy James Lawless asked the Minister for Education and Skills if increased SNA or other resource provision can be granted to a school for the support of a person (details supplied) to reflect the longer school day the child will now have as a result of progressing from infants to first class; and if he will make a statement on the matter. [29712/18]
View answerThe National Council for Special Education (NCSE) is responsible for allocating a quantum of Special Needs Assistant (SNA) support for each school annually taking into account the assessed care needs of children qualifying for SNA support enrolled in the school.
The NCSE allocates SNA support to schools in accordance with the criteria set out in Department Circular 0030/2014, which is available on the Department's website at www.education.ie, in order that students who have care needs can access SNA support as and when it is needed.
In considering applications for SNA support for individual pupils, the NCSE take account of the pupils' needs and consider the resources available to the school to identify whether additionality is needed or whether the school might reasonably be expected to meet the needs of the pupils from its current level of resources.
SNAs are not allocated to individual children but to schools as a school based resource.
SNA allocations to all schools can change from year to year as children with care needs leave the school, as new children with care needs enrol in a school and as children develop more independent living skills and their care needs diminish over time.
My Department’s policy is to ensure that every child who is assessed as needing SNA support will receive access to such support. In line with this policy, I announced in May 2018 that 800 additional SNAs will be allocated for the beginning of the next school year, with a further 140 expected to be allocated by the end of the year.
By the end of this year, there will be a total of 15,000 Special Needs Assistants working in our schools, a 42% increase on 2011.
The NCSE Appeals Process may be invoked by a parent or a school where it is considered that a child was not granted access to SNA support on the grounds that Department policy was not met in accordance with Circular 0030/2014.
Schools may also appeal a decision, where the school considers that the NCSE, in applying Department policy, has not allocated the appropriate level of SNA support to the school to meet the special educational and/or care needs of the children concerned.
Where a school has received its allocation of SNA support for 2018/19, but wishes new enrolments or assessments to be considered, which were not taken into account when the initial allocation was made, they may continue to make applications to the NCSE. The closing date for receipt of any appeals in regard to SNA allocations is Friday, 28th September 2018.
As this question relates to a particular child, I have referred the question to the NCSE for their direct reply.
