Children's charity Barnardos has said it is very concerned about the delay in processing applications for the Back to School Clothing and Footwear Allowance.
The charity said over 45,000 applications are still waiting to be processed - putting further financial pressure on low -income households.
Barnardos estimates that the average cost for sending a child to primary school is €350, rising to €805 for a child starting secondary school.
The Back to School allowance for primary pupils is €200, while secondary students are eligible for an allowance of €305.