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In relation to staff many services have policies on closures in exceptional circumstances and this is built into contracts. As a rule of thumb if the provider closes you are required to pay staff. If you remain open and staff cannot get to work you can offer (a) holidays, (b) unpaid day off (C) time in lieu or other agreed option. Be aware of health and safety, your duty of care and the risks associated with getting to and from work.

It has been confirmed that services will not be penalised under the force majeure clause in their Pobal/DCYA contracts for funded programmes.

In relation to parents and private fees you should defer to your parental agreement, fees policy or closures policy if you have one. If you don't you will have to negotiate a solution. Hopefully under the exceptional circumstances parents will understand. If you don't have a clause in your agreement it is down to negotiation
Most important is to heed the warnings and keep safe everyone !