Where a sole trader is applying for an Irish higher education grant, and there are wages expenses in the profit and loss account, the grant authorities have rules about possible "add-backs" if wages have been paid to family members. The Form AC1 should be included with all the grant application forms and booklets. The accountant is required to complete the form.
Thanks for clarification Gervan. I will have to get a copy from the Council cos there is nothing downloadable online for one and one wasnt sent with the form pack either,