Brian Brennan (Wicklow-Wexford, Fine Gael)
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397. To ask the Minister for Education and Skills the reasons capitation per head for second level students is significantly higher than for primary; whether there is any intention to equalise the payments; and if she will make a statement on the matter. [56922/25]

Helen McEntee (Meath East, Fine Gael)
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The Government is committed to increasing funding to support schools, and the Programme for Government commits to increasing capitation funding to schools of all types to ensure that schools can meet the elevated day-to-day running costs.

The commitment in the Programme for Government builds on the progress which has been made in recent years. As part of the capitation package in Budget 2026, I am pleased that a total of €39m was secured for a permanent increase in mainstream capitation grant funding for schools, increasing the mainstream rate of capitation to €274 per pupil in primary schools and to €406 in post-primary schools for the 2026/2027 school year. Over the last three Budgets this has resulted in an increase in the level of capitation rates of 49.7% (€91) paid to primary schools and 28.5% (€90) paid to post-primary schools. This will also allow for an increase of €20 in capitation rates for Urban Band One DEIS primary schools, increasing the mainstream pupil rate in these schools to €294. The increased capitation rates will also see special schools now receive the same rates of capitation for young people aged 12 and over, as their peers in mainstream post-primary schools.

The Department is committed to providing funding to recognised primary and post-primary schools in the Free Education Scheme by way of per capita grants. The two main grants are the capitation grant to cater for day-to-day running costs such as heating, lighting, cleaning, insurance and general up-keep, and the ancillary grant to cater for the cost of employing ancillary services staff. Schools have the flexibility to use capitation funding provided for general running costs and ancillary funding provided for caretaking and secretarial services as a common grant from which the Board of Management can allocate according to its own priorities, except for the employment of relevant secretaries as per Circular 0036/2022.

The current standard rate of capitation grant is €224 per pupil in primary schools and €386 per student in post-primary schools. Primary schools with fewer than 60 pupils are paid the capitation and the ancillary grants on the basis of having 60 pupils. Enhanced rates are also paid in respect of pupils with special educational needs and Traveller pupils.

It is difficult to make precise comparisons between the levels of grants paid and the actual costs of running schools at primary and post-primary level. In general, post-primary schools are larger than primary schools. They have specialist rooms such as laboratories, workshops etc. This leads to higher unit costs for heat, light, power, maintenance and cleaning. There are also additional resources required at post-primary level for specialist subjects, such as, Home Economics, Wood Technology, Engineering, Graphics and Applied Technology. Therefore, there is a difference in the level of capitation grant funding provided to Primary and Post-Primary schools.

Schools should also ensure that they are availing of the available OGP procurement frameworks and getting best value for money for all school expenditure, in accordance with Circular 0060/2013. Schools Procurement Unit (SPU), funded by the Department, is an important source of advice and support to schools on procurement matters – www.spu.ie.

The Financial Support Services Unit (FSSU), funded by the Department, is an important source of advice and support to schools on financial matters, including budgeting and cashflow management - www.fssu.ie.