E-scéal 310 - Principal to make VAT returns to Revenue?

Every report, every evaluation and every policy document referring to improving children’s learning outcomes point towards the importance of the Principal being directly involved in the leadership and management of teaching and learning throughout the school. Fullan, Hargreaves and many more have researched and written extensively on this point. The OECD - and indeed our own National Council for Competitiveness - have all outlined this indisputable connection between the quality of leadership and the quality of learning in schools. The Inspectorate understands this truism and the evidence is the slow but gradual shift in emphasis away from inspection to self-evaluation. Every distraction that takes the Principal away from teaching and learning is a misuse of their key educational role.

Given that we all know the leadership and learning connection, why is yet another administrative nightmare being devolved to schools? In essence, another government department - Finance/Revenue Commissioners – has decided to address the loss of revenue to the state resulting from ‘black market’ transactions from building firms going into liquidation. This loss of revenue to the state is a very serious and important issue especially to the PAYE sector however, we question the logic of enacting legislation, whereby Boards of Management are obliged to take on the role of ‘Principal Contractor’ for all building works, refurbishments and upgrades. Every Principal knows the limitations of a Board of Management that is largely dependent on volunteerism. Is there any precedent where voluntary committees are required by law to perform such functions?

The obligation for VAT returns covers items such as new schools, extensions, refurbishments, maintenance and all other school enhancements including, for example, the VAT paid on the installation of automatic security lights or the purchase and installation of interactive whiteboards! No, this is not some kind of a sour joke. By the time you will read this, many of you will have received correspondence from Revenue regarding this latest obligation on school Boards.

This initiative (perhaps unintentionally) is in effect turning BoMs into tax collectors. According to our research last year, only 7% of BoMs stated that they had a board member with financial management skills. Where such skills are not available there is inevitable pressure brought to bear upon Principals, sometimes stated, sometimes inferred, to fill this skills gap.


The DES constitution for Boards of Management prohibits the Principal from acting as Treasurer to the board. On the same basis, Principals must also be ineligible to make VAT returns to Revenue. IPPN’s Executive is clearly of the view that this onerous accounting task is a matter for the Board of Management, the patron and the relevant management body to resolve. We are conscious that the nature of most Principals is to do whatever must be done for the good of the school. However, this is a classic example of where Principals must not allow themselves by default to take on yet another role which ultimately becomes taken for granted.

Elmore’s theory of reciprocity states that, ‘for each unit of performance the system demands of the school, the system has an equal and reciprocal responsibility to provide the school with a unit of capacity to produce that performance.’ Regrettably, this new statutory obligation does not come with a reciprocal arrangement. If registering for VAT for the purposes of making VAT returns permitted BoMs to claim back the VAT on the schools’ expenditure, it would at least bring some benefit to cash-strapped schools. Unfortunately this is not the case. Schools will continue to have to pay VAT like private consumers. One has to wonder if the Revenue Commissioners understood the impact of management by volunteers, would they have made this policy decision? On the same basis if volunteer members of BoMs knew they would be taking on this role, what impact would this awareness have had in the establishing of boards?  In general, people are great to volunteer and work for their communities. However, being taken for granted can destroy that ethic. And as for Principals the only VAT that you should be concerned about, is Value Added Teaching.

Research on social inclusion of children with Asperger’s Syndrome in mainstream primary schools – Galway & Limerick
Melissa Shine, a master’s student in the School of Education at NUIG is carrying out research on the social inclusion of children with Asperger's Syndrome in mainstream primary schools in Ireland.  As part of her study, she is using a 10-minute online questionnaire as a tool to explore the attitudes, knowledge, training and experience of mainstream primary teachers in Galway and Limerick in relation to Asperger's Syndrome.  If you would like to participate in this survey, please click here.  Melissa can be contacted by email at m.shine2@nuigalway.ie">m.shine2@nuigalway.ie.

National Parents Council-Primary Face-to-Face Summer Course For Primary Teachers
National Parents Council – Primary summer course (approved for EPV Days) for teachers will examine the benefits of parental involvement in improving outcomes for children’s learning in line with the National Strategy in Literacy and Numeracy. The course will explore teachers’ personal values and beliefs regarding parental involvement in education and their impact for children in their classes and in the school as a community. Teachers will gain skills and tools to support their school in planning a policy on parental involvement in line with the National Strategy in Literacy and Numeracy and will have improved knowledge of current research on parental involvement in education.  For more details and application forms contact, Michelle Davern (T: 01 887 4488, E: mdavern@npc.ie">mdavern@npc.ie)

Dates: 2nd July to 6th July & 20th August to 24th August
Venue: Dublin City Centre
Fee: €95 to include tea, coffee and light refreshments
Closing date:  Friday 22nd June

Is sinne le meas

Seán Cottrell & Gerry Murphy

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