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  • RCT and VAT - I.N.T.O
    that the Board of Management undertaking works funded by the DES are responsible for complying with RCT requirements and VAT returns when making payments to their contractor The Revenue Commissioners have introduced a mandatory electronic RCT system for all principal contractors in the RCT system so all filings and notifications must be done online through the Revenue Online System ROS Full details of these new requirements are available on www revenue ie or from your local Revenue Office To comply with this new tax regime Boards of Management must carry out each of the following tasks in respect of each construction contract commenced at their school Register online for the Revenue Online Service ROS Register with Revenue as a Principal Contractor and for Value Added Tax VAT Obtain contractor s tax reference number and proof of identity Prior to commencement of construction notify the Revenue of the contract Contract Notification Prior to discharging any payment to the contractor notify the Revenue of the payment Payment Notification Obtain a Deduction Authorisation from the Revenue specifying the tax to be deducted from the contractor Provide the contractor with a copy of the deduction Authorisation Deduct the applicable amount of tax from payments due to the contractor File RCT returns and pay the deducted amount to the Revenue File monthly VAT returns and pay the VAT to the Revenue Obtain and keep a Deduction Summary Periodic Return at the end of each return period Details will be given by DES in grant approval letters that Boards of Management must now also confirm that For the 70 Drawdown of grants BOMs must Register online for ROS Revenue Online System Register for VAT and as a Main Contractor Obtain contractor s tax reference number and proof of identity Prior to commencement of construction notify Revenue of the contract Contract Notification For the 30 Drawdown Prior to discharging any payment to the contractor BOMs must notify Revenue of the payment Payment Notification Obtain a Deduction Authorisation from the Revenue specifying the tax to be deducted from the contractor Provide the contractor with a copy of the deduction Authorisation Deduct the applicable amount of tax from payments due to the contractor File RCT returns and pay the deducted amount to the Revenue File monthly VAT returns and paid the VAT to the Revenue Obtain and have kept a Deduction Summary Periodic Return at the end of each return period If your Board of Management requires more information or are unsure of their obligations under this new tax regime they should contact their local Tax Office for advice and guidance Summary On 13 December 2011 the Minister for Finance signed the Commencement Order for the new electronic RCT system which was introduced on 1 January 2012 All principal contractors in the construction forestry and meat processing sectors are obliged to engage electronically with Revenue and should Notify Revenue of all contracts online Notify payments online Provide a copy or details of the Deduction Authorisation to the SubContractor Submit

    Original URL path: http://www.into.ie/ROI/InfoforTeachers/SchoolAccommodation/SchoolAccommodationFunding/RCTandVAT/ (2015-10-30)
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  • Summer Works Scheme - I.N.T.O
    386 schools across every county in Ireland will be able to undertake school improvements this summer Summer Works Scheme 2014 decision letters and further instructions now available on Esinet More than 101 000 pupils will benefit from the second round of the Summer Works Scheme which aims to upgrade toilets and roofs in primary and secondary schools nationwide The Minister for Education and Skills Ruairí Quinn T D has today announced that a further 386 schools across every county in Ireland will be able to undertake school improvements this summer More than 101 000 pupils will benefit from the second round of the Summer Works Scheme which aims to upgrade toilets and roofs in primary and secondary schools nationwide See more at http www education ie en Press Events Press Releases 2014 Press Releases PR14 05 02 html sthash 5IbsLYNW dpuf Link to INTO press release on the announcement here Click here to read the DES press release 20 March 2014 The INTO welcomes the news that the Minister for Education and Skills Ruairí Quinn T D has announced that almost 36 million is being provided by the DES and Skills under the first round of funding for the Summer Works Scheme 2014 386 schools across every county in Ireland will be included in the first round of successful applicants to undertake school improvements this summer This includes 290 schools at primary level The successful schools will receive money to improve and upgrade existing school buildings This first round of funding will allow schools to carry out small and medium scale building works across three categories of projects Gas Electrical Mechanical A second round of the scheme is expected to be announced in coming weeks This round will cover other types of improvement works with applications still being assessed Link

    Original URL path: http://www.into.ie/ROI/InfoforTeachers/SchoolAccommodation/SchoolAccommodationFunding/SummerWorksScheme/ (2015-10-30)
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  • School Design - I.N.T.O
    put the child centred curriculum approach fully into practice Small or medium sized schools are seen as allowing for more personal interaction among members of the education community and yielding a greater sense of ownership over school life Smaller class sizes are seen to allow for the use of more active learning methods and for more individual attention to pupils Natural lighting and ventilation flexibility in temperature control and lack of noise travelling between rooms are seen to enhance teaching and learning activities Stakeholders teachers and pupils are critical of available ICT computer facilities and modern technology in primary schools There is considerable potential to integrate ICT more fully into day to day teaching and learning Outdoor space is centrally important to children s experience of school However outdoor spaces attract the most criticism in terms of lack of space poor surfaces and lack of play equipment As a result the considerable potential for using outdoor spaces for learning is not exploited Implications for the future design of schools Schools built according to the current design guidelines are seen more positively by teachers and pupils than older school types in terms of classroom size accessibility lighting heating ventilation and storage while incorporating principles of environmental sustainability The research findings suggest further enhancements in the following areas Outdoor space should incorporate a variety of play surfaces and playground equipment appropriate for different age groups along with a school garden and other spaces Schools should be located on sites which are large enough to allow the use of outdoor space for teaching and learning as well as play and sports and to facilitate future expansion resulting from population growth Schools should be located close to the centre of the community to encourage parental involvement in school life Parental involvement should be facilitated

    Original URL path: http://www.into.ie/ROI/InfoforTeachers/SchoolAccommodation/SchoolDesign/ (2015-10-30)
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  • Capitation Grants - I.N.T.O
    day to day running costs of the school for example heating cleaning lighting maintenance of school premises and grounds and the provision of teaching materials and resources Capitation Grants Capitation grants are paid to primary schools in two instalments The first moiety is usually paid in January and comprises 70 of the total capitation due to a school in the year As school enrolment data for the previous 30th September is not fully validated at that time the grant calculations are based on a school s enrolment in the previous school year The second moiety is paid in June and comprises the balance due some 30 and takes into account any variation in a school s enrolment on the previous 30th September The following table sets out the capitation rates CAPITATION GRANTS 2014 2015 Category Mainstream Schools must have an approved Special Class in order to receive the enhanced rates 01 09 2014 Revised 01 09 2014 Revised Under 12 years 12 years over Mainstream Rate 170 170 Visual Impairment 819 819 Hearing Impairment 819 819 Profoundly Deaf 840 840 Mild General Learning Disability Mainstream School 436 650 Mild General Learning Disability Special school 544 819 Moderate General Learning Disability 819 819 Severe Profound General Learning Disability 840 840 Specific Learning Disability Mainstream School 436 650 Specific Learning Disability Special school 544 819 Emotional Disturbance 819 819 Severe Emotional Disturbance 840 840 Physical Disability 819 819 Autism Autistic Spectrum Disorders ASD 840 840 Specific Speech and Language Disorder 819 819 Multiple Disabilities 840 840 Traveller Children 240 240 Out of Control 840 840 National Schools in which a BOM has been established 170 per pupil National Schools maintained by OPW 68 per pupil Scoileanna Lan Ghaeilge Type 7 193 per pupil mainstream 23 Minimum Grant to small schools based on

    Original URL path: http://www.into.ie/ROI/InfoforTeachers/SchoolFunding/CapitationGrants/ (2015-10-30)
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  • Ancillary Services Grants - I.N.T.O
    been increased to 8 730 while the maximum grant increased to 72 750 The grant due is lodged directly to your school s bank account 3 Position of schools who already have secretarial or caretaking services under 1978 1979 schemes The grant referred to in paragraph 2 above is intended to assist those schools that have not been provided with secretarial or caretaking assistance under the 1978 1979 schemes under which certain schools receive the benefit of a full time secretary or caretaker whose salary is fully funded by the Department Where schools are already benefiting from the services of a fulltime secretary and or caretaker under the 1978 1979 schemes they will not be entitled to receive grant assistance under the Ancillary Services Grant scheme in respect of that service However if a school has a full time secretary under the 1978 1979 schemes but has no caretaker under those schemes or vice versa the school is entitled to receive additional grant assistance in respect of caretaking or secretarial services only as appropriate The schools concerned received a payment of 72 75 per pupil the corresponding minimum grant being 4 365 and the maximum being 36 375 in March 2007 4 Employment Issues As outlined in Circular 21 01 the Ancillary Services grant programme provides grants to schools that are not directly linked to any objective pay scales Therefore the level and extent of services provided is a matter for the school authorities who through the discretion afforded by the scheme apply diverse arrangements for secretarial and caretaking services as resources permit As the secretaries and caretakers are employees of individual schools this Department does not have any role in determining the pay and conditions under which they are engaged These are matters to be agreed between the staff concerned and the school authorities Any queries that a school may have in relation to employment legislation should be addressed to the Department of Enterprise Trade and Employment at 01 6312121 Lo call 1890 22 02 22 or www entemp ie Furthermore the Department does not stipulate any rules concerning how secretarial or caretaking services are to be obtained by the school It is a matter for the individual school to decide how best to apply the funding to suit the school s particular needs In this regard it should be noted that the grant aid may be used by a school to provide both secretarial and caretaking services or if a school so wishes it may decide to use the grant aid in its entirety in respect of one service only 5 Tax and Social Welfare position of school employees Schools are reminded that it is a matter for the schools themselves to ensure that they are registered with the Revenue Commissioners as employers and that appropriate deductions are made with regard to Tax and PRSI for those people employed by them to carry out secretarial or caretaking duties A Revenue Guide to PAYE PRSI for Small Employers is

    Original URL path: http://www.into.ie/ROI/InfoforTeachers/SchoolFunding/AncillaryServicesGrants/ (2015-10-30)
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  • ICT Grants - I.N.T.O
    and PRSI Teacher Special Interest Groups The Teaching Council ICT Grants ICT Grants 2009 The Minister announced in November 2009 that every classroom in the country is to get a teaching laptop software and digital projector over the next three years Link to the DES press release on this grant Link to the NCTE website for updated FAQs and other information ICT Grants for Newly Built Classrooms All new classrooms built in the 2008 2009 year received 5 000 per classroom for ICT which was paid in November 2009 It s hoped that this grant will be continued in 2010 Note This grant is applied automatically schools do not need to apply for it ICT Grants General Information Under a number of ICT initiatives significant funding has been made available to schools In all over 140 million has been expended on the promotion of ICT at first and second level education since 1998 Grant Aid for Computer Networking In June 2004 schools were invited to apply to the Department for a grant specifically targeted at the development of in school computer networking Grants were made on the basis of school size Decisions on grant approval were made within the limitation of the funds available to the Department and based upon the relative needs and merits of individual proposals Some 18 2m was provided in 2004 to 3 275 schools under this scheme In 2005 a further 400 schools received some 1 7m The following information has been sourced through the NCTE website www ncte ie Technology Integration Initiative The National Centre for Technology in Education NCTE is the agency of the Department of Education and Skills which is charged with implementing the Department s policy on ICT in teaching and learning in first and second level schools Their website can

    Original URL path: http://www.into.ie/ROI/InfoforTeachers/SchoolFunding/ICTGrants/ (2015-10-30)
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  • Broadband for Schools - I.N.T.O
    Council Broadband for Schools This programme is being undertaken in partnership with industry following the establishment of a three year 18m joint Government IBEC TIF Telecommunications and Internet Federation Fund targeted at local connectivity provision to schools In addition local connectivity would be moderated through a National Schools Network providing a range of security and content filtering facility for schools and schools assisted and advised on the process through a National Service Desk A public procurement process was undertaken in 2004 designed to achieve the optimal solution for each school having regard to the broadband delivery technology options available This has now been completed and a mix of broadband technologies will be utilised in schools including wireless fixed line and satellite technologies Further to the announcement earlier this year on the results of the competitive tender process all seven successful operators have concluded contracts and are working to connect all schools across the country as speedily as possible in what is a complex and multi faceted project The final breakdown of schools awarded to successful providers is as follows Company Schools Digiweb Ltd 1 655 Smart Telecom 1 033 Irish Broadband 588 BT Ireland 341 Last Mile 214 HS Data 94 Total 3 925 The breakdown by delivery technology will see the delivery of connectivity to 841 schools by fixed line e g DSL 1 507 by Wireless and 1 577 by satellite and a full schedule listing the services to be provided to individual schools can be found on the DES website at www education ie Eircom will supply routers to some 3 393 schools while BT Ireland will supply same to three further schools These operators installed connectivity and routers up to March 2006 to primary and post primary schools nationally Further details also avaible on www ncte

    Original URL path: http://www.into.ie/ROI/InfoforTeachers/SchoolFunding/BroadbandforSchools/ (2015-10-30)
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  • Curriculum Implementation Grants - I.N.T.O
    School Transport and Ancillary Staff School Year Social Inclusion Special Education Staffing Staff Relations Staff Reps Taxation and PRSI Teacher Special Interest Groups The Teaching Council Curriculum Implementation Grants The DES has issued a number of grants to schools since 1999 in order to assist them with the purchase of resources and materials that can be used in the planning and implementation of the revised curriculum The grants issued so far include Curriculum Grant A Curriculum Grant for the development of physical sciences in primary schools The grant was a capitation based grant and was calculated on the number of pupils in each primary school as at March 2003 as 6 30 per pupil with a minimum grant payable to all schools with 60 pupils or less of 378 00 Science Grant October 1999 Size of the grant was determined by the figure of total enrolment on 30 September 1998 Further Curriculum Grant December 2001 This was a capitation based grant calculated on the number of pupils in each primary school as at 30 September 2000 The amount of the grant was 6 98 per pupil with a minimum grant payable to all schools with 60 pupils or less of

    Original URL path: http://www.into.ie/ROI/InfoforTeachers/SchoolFunding/CurriculumImplementationGrants/ (2015-10-30)
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