Overview
The Foreign Language Assistant Scheme aims to provide additional support to school communities to experience the target language and its culture with a native speaker.
Foreign Language Assistant Allowance Payment
The Assistant is paid by the school each month. Funds must be recouped from the Department of Education on a quarterly basis in arrears. This allowance is exempt from tax, PRSI and other usual deductions.
Accounting for the Grant & Expenditure
Foreign Language Assistant Scheme Grant should be coded to nominal code:
3290 Other Non Capital DE Grant Income
Foreign Language Assistant Allowance Payment should be coded to nominal code:
4198 Other Educational Salaries Expense
Travel & Subsistence
Any travel and subsistence expenses paid to the Foreign Language Assistant does not need to be reported to Revenue under the ERR system.
Where the school is only paying the Foreign Language Assistant Allowance payment, the school does not fall within the definition of an employer (section 983 TCA 1997), nor the assistants employees (section 983 TCA 1997).
Further Information
> gov.ie – Foreign Language Assistant Scheme (www.gov.ie)
> Department of Education – Foreign Language Assistant Scheme – FAQ’s