The main purpose of this document is to provide guidance to schools on the use, organisation and deployment of additional teaching resources for students with special educational needs. This guidance is provided in the context of a revised model for allocating special education teaching resources which is being introduced by the Department of Education and Skills(the Department) in September 2017. Effective provision for students with special educational needs is situated within an inclusive whole-school framework which emphasises effective teaching and learning for all and good collaboration and engagement between schools, parents/guardians and students. These guidelines are intended to build on existing good practice in schools and to complement the advice given in Inclusion of Students with Special Educational Needs: Post-Primary Guidelines (DES, 2007).