The purpose of the Home Tuition Grant Scheme is to provide funding towards the provision of a compensatory educational service for children who, for a number of specific reasons , are unable to attend school.
It is a condition of the scheme that parents or guardians must source a suitably qualified tutor who is registered with the Teaching Council for the duration of the approved tuition.
Prior to September 2015, the home tutors were paid by the parent(s) from grants paid to them by my Department.
As a consequence of a Revenue audit, my Department agreed to operate the PAYE system on payments to the home tutors. This commenced in September 2015. Since that time, the payment of emoluments to Home Tutors engaged by parents/legal guardians under the Home Tuition Schemes are being made directly on payrolls operated by my Department and are subject to PAYE and other statutory deductions.
Home tutors should ensure that they hold a Certificate of Tax Credits and Standard Rate Cut off point in respect of these emoluments.
The Department of Employment Affairs and Social Protection determined that PRSI Class S applies to the emoluments paid to Home Tutors governed by the Home Tuition Grant scheme.