Following a number of representations from representatives of fee charging schools, the FSSU sought clarification from the legal department of the Revenue Commissioners as to whether or not fee paying schools are comprehended by RCT regulations. Below is the reply from Revenue which clearly states their view that RCT regulations apply to “any board established by or under statute” which has been in legislation since 1976. Therefore RCT regulations apply to all boards of management which are corporate bodies under the 1998 Education Act.
Revenue Commissioners Legal Opinion
The reference to “any board established by or under statue” has been included in the RCT legislation since 1976.
The reference to “any board or body established by or under royal charter and funded wholly or mainly out of moneys provided by the Oireachtas” was introduced by Finance Act 2007.
This extended the obligation to operate RCT to any board or body that was established prior to the foundation of the State and their structures and activities are set out in Royal Charters granted by various British monarchs. The reference to moneys provided by the Oireachtas was in relation to boards established by or under Royal Charter only, it was never intended to apply to any board or body established under statute as it was not included in the RCT legislation in 1976.
As Boards of Management (BOMs) are corporate bodies under the 1998 Education Act, such boards came within the scope of RCT from commencement of the 1998 Act.
July 1st 2012