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2. The Financing of education

2.1 Department of Education Expenditure on Education, 2006

Almost 7.7 billion euro was provided for the education sector in 2006. 78 percent and 75 percent of expenditure, at primary and second level respectively, was spent on salaries and superannuation.

**Education and Related Expenditure 2005/2006 (Euro)**
First Level	in millions	% of Total
Salaries & Superannuation*	2,292.0	78%
Other expenditure	628.7	22%
Total First Primary	2,920.7	100.00%

Second-Level and Further Ed.
Salaries & Superannuation*	2,217.9	75%
Other expenditure	724.4	25%
Total Second-Level	2,942.3	100%

Higher Education
Salaries*	996.3	55%
Other expenditure	803.1	45%
Total Higher Education	1,799.4	100%

* includes Department pay and other overheads

Source: Department of Education & Science

2.2 Public Expenditure on education by type: Capital/Current (teachers salaries, other pay, and other current), 2006

**2.2 Department of Education Expenditure on Education by Programme, 2006: CURRENT (Pay and Non-Pay) / CAPITAL**
	millions of euro
	First-Level	Second level & Further Ed.	Third level	TOTAL
Current	2,646.7	2,687.6	1,683.4	7,017.7
Capital	274.0	254.7	116.0	644.7
Total	2,920.7	2,942.3	1,799.4	7,662.4

Source: Department of Education & Science

2.3 GDP / GNI Divergence in Ireland, 1995 – 2004

	€b	€b	%
Year	GDP	GNI	GNI as a Percentage of GDP	GNI per capita at Constant Prices (chain linked annually and referenced to year 2003)
1995	53.147	47.965	90.2%	19.204
1996	58.806	53.388	90.8%	20.756
1997	68.071	60.812	89.3%	22.552
1998	78.679	69.786	88.7%	23.917
1999	90.612	78.036	86.1%	25.638
2000	104.379	89.842	86.1%	27.638
2001	117.114	98.703	84.3%	28.256
2002	130.515	107.724	82.5%	28.643
2003	139.097	117.678	84.6%	29.576
2004	148.556	125.714	84.6%	30.281

Note: Data are inclusive of the revenue from the margin on lending and borrowing, known as financial intermediation services indirectly measured (FISIM).

Source: CSO, National Income & Expenditure

2.4 GNI as Percentage of GDP, 2003

2003	EU25	BE	CZ	DK	DE	EE	GR	ES	FR	IE	IT	CY	LV	LT	LU	HU	MT	NL	AT	PL	PT	SI	SK	FI	SE	UK	IS	NO
GNI as % of GDP	99.6%	101.9%	95.4%	99.2%	99.3%	93.7%	100.0%	98.4%	100.5%	83.8%	99.2%	98.8%	99.8%	97.3%	88.5%	95.0%	100.0%	98.6%	98.5%	98.3%	98.7%	99.3%	99.9%	98.7%	100.0%	101.9%	97.9%	100.6%

Source: Eurostat, National Accounts

2.5 Growth in Spending on Education and Gross National Income, 1995-2002

**Growth in Spending on Education and Gross National Income, 1995-2002**
	EU 25	BE	CZ	DK	DE	EE	GR	ES	FR	IE	IT	CY	LV	LT	LU	HU	MT	NL	AT	PL	PT	SI	SK	FI	SE	UK	IS	NO
Change in total expenditure on educational institutions	118.5	:	106.9	130.0	114.2	145.8	176.7	121.0	114.0	152.6	109.9	180.9	138.6	161.4	137.1	134.3	113.4	123.0	110.4	143.2	133.9	:	113.6	121.5	128.2	122.2	186.6	127.5
Change in GNI	141.7	129.6	157.5	131.9	115.6	258.8	171.9	164.2	129.7	222.7	137.8	153.2	220.8	199.9	148.6	302.6	149.2	143.5	126.3	238.2	157.2	220.3	188.7	151.9	136.1	149.6	177.7	164.6

Explanatory Note: The position in 1995 is represented by 100. Total public expenditure on education includes direct expenditure for educational institutions as well as transfers to private households and firms. GNI: Gross national income at market prices. Millions of national currency (including 'euro fixed' series for euro-zone countries).

Note

LU: Expenditure at Higher Education is not available.

Source: Eurostat Education Statistics (UOE) and Eurostat Annual National Accounts

2.6 Gross Public Expenditure on Education in Ireland as a Percentage of GDP and GNI 1994-2004

	Total Education & Science Expenditure	Education & Science Expenditure as Percentage of GDP	Education & Science Expenditure as Percentage of GNI
1995	2,629,508	4.9%	5.5%
1996	2,799,944	4.8%	5.2%
1997	3,163,225	4.6%	5.2%
1998	3,460,044	4.4%	5.0%
1999	3,724,019	4.1%	4.8%
2000	4,233,233	4.1%	4.7%
2001	4,791,378	4.1%	4.9%
2002	5,390,451	4.1%	5.0%
2003	5,862,764	4.2%	5.0%
2004*	6,597,072	4.4%	5.2%

* provisional

Note

Data are inclusive of the revenue from the margin on lending and borrowing, known as financial intermediation services indirectly measured (FISIM).

Source: Expenditure figures from National Appropriation Accounts; GDP and GNI from the Central Statistics Office, National Income and Expenditure

2.7 Public expenditure on education as Percentage of GDP and GNI, 2002

**Public Expenditure on Education as Percentage of GDP and GNI 2002**
	EU25	BE	CZ	DK	DE	EE	GR	ES	FR	IE	IT	CY	LV	LT	LU	HU	MT	NL	AT	PL	PT	SI	SK	FI	SE	UK	IS	NO
GNI	5.3	6.2	4.6	8.6	4.8	6.0	4.0	4.5	5.7	5.3	4.8	:	5.8	6.0	4.4	5.8	4.6	5.2	5.8	5.7	5.9	6.1	4.4	6.4	7.7	5.2	7.3	7.6	GNI
GDP	5.2	6.3	4.4	8.5	4.8	5.7	4.0	4.4	5.8	4.3	4.8	6.8	5.8	5.9	4.0	5.5	4.5	5.1	5.7	5.6	5.8	6.0	4.4	6.4	7.7	5.3	7.1	7.6	GDP

Explanatory Note: Total public expenditure on education includes direct expenditure for educational institutions as well as transfers to private households and firms. It is expressed on the one hand in relation to the Gross Domestic Product (GDP) and on the other hand as a ratio of the Gross National Income (GNI). It reflects the growing difference between the GDP and the GNI in small open economies that is due to large and increasing profit repatriations by overseas companies with production plants in these economies. The definition of public expenditure here is slightly different to that in indicator 2.4.

Note

LU: Expenditure at Higher Education is not available

Source: Eurostat, Education Statistics (UOE) and National Accounts

2.8 Mean Consumption Expenditure on Education per Household as a percentage of total mean Consumption Expenditure per Household, 1999

EU-15	BE	DK	DE	GR	ES	IE	IT	LU	NL	AT	FI	SE	UK	IS	NO	CY	CZ	EE	HU	LT	LV	MT	PL	SI	SK	FR	PT
:	0.5	0.3	0.5	2.9	1.7	1.8	0.9	0.1	1.3	0.3	0.2	0.1	1.2	:	:	:	:	:	:	:	:	:	:	:	:	:	:

Explanatory Note

Consumption expenditure refers to goods and services for individual consumption acquired by a household and used to satisfy the needs and wants of members of that household.

Source: Eurostat - Household Budget Survey

2.9 Current Expenditure Per Pupil/Student by level at Constant 2006 Prices - (1996 to 2006)

The current expenditure per primary and second-level pupil (at constant 2006 prices) more than doubled between 1996 and 2006, increasing from 2,608 euro to 5,701 euro per primary pupil and from 4,005 euro to 8,131euro per second-level pupil. At third level the per student expenditure increased from 7,816 to 10,272 euro per student over the same period.

**'Current Expenditure per Pupil/Student at Constant 2004 Prices (€)**
Financial Year
	1996	1998	2000	2002	2004	2006
First Level	2,608	3,042	3,480	4,243	5,336	5701
Second Level	4,005	4,546	4,984	6,243	7,244	8131
Third Level	7,816	8,199	8,367	9,313	9,513	10272

Source: Department of Education and Science

2.10 Expenditure per pupil/ student by level, 2002

Expenditure per student by level 2002 (ISCED 1 - Primary Education)
EU AVERAGE	€4,168
IRELAND	€3,609

Expenditure per student by level 2002 (ISCED 2/3 - Secondary & Further Education)
EU AVERAGE	€5,608
IRELAND	€4,963

Expenditure per student by level 2002 (ISCED 5/6 - Tertiary Education)
EU AVERAGE	€7,946
IRELAND	€8,469

Source: Eurostat Education Statistics (UOE)

2.11 Expenditure per Primary Pupil and Higher Education Student, 2004

**Expenditure per pupil by level of education 2002**
	EU25	BE	CZ	DK	DE	EE	GR	ES	FR	IE	IT	CY	LV	LT	LU	HU	MT	NL	AT	PL	PT	SI	SK	FI	SE	UK	IS	NO
Primary	4868	6327	2307	7194	4148	2320	3207	4963	4447	4570	6232	4748	2112	:	11348	3784	2423	:	:	8188	3914	6141	1748	4702	6269	4804	7116	7276
Second-level & Further Ed.	5902	6880	3983	7634	4797	3066	4474	6656	7935	5974	6614	8024	2299	:	15073.5	3147	3342	:	:	7406	5132	4200	2308	6233	6648	6705	7107	6773
Higher Ed.	8545	9444	5910	12838	10339	3911	4716	8202	9237	8946	6456	16129	2940	3782	:	3225	5824	:	:	1225	6445	6433	5510	10867	13695	:	8395	13868
TOTAL	5949	6891	3751	7890	5630	2500	4203	6135	6482	5820	6339	6744	2290	:	12781	6217	4435	:	:	8691	4676	5591	2623	6232	7080	5935	7673	8892

Notes

Greece, Luxembourg: Expenditure at pre-primary level of education is included in primary level of education.

Slovakia: Some expenditure at higher education is included under second-level education

Source: Eurostat - Education statistics (UOE)

2.12 Ratio of expenditure per higher education student to the expenditure per primary pupil, in public education institutions, based on full time equivalents, 2002

	EU25	BE	CZ	DK	DE	EE	GR	ES	FR	IE	IT	CY	LV	LT	LU	HU	MT	NL	AT	PL	PT	SI	SK	FI	SE	UK	IS	NO
Ratio	1.8	1.8	3.1	1.9	2.5	2.1	1.5	1.6	1.8	2.4	1.2	4	-	:	:	2.7	2.6	:	:	:	1.4	:	3.2	2.4	2.2	-	1.2	1.9

Note

Greece: Expenditure at pre-primary level of education is reported under primary level of education

Source: Eurostat_Education statistice(UOE)

2.13 Expenditure per Primary Pupil in public institutions compared to GDP per capita, 2002

**Expenditure per pupil/student in public institutions compared to GDP per capita, by level of education, 2002 (By level)**
	EU25	BE	CZ	DK	DE	EE	GR	ES	FR	IE	IT	CY	LV	LT	LU	HU	MT	NL	AT	PL	PT	SI	SK	FI	SE	UK	IS	NO
Total	24.8	28.3	21.3	28.8	22.7	22.9	21.5	27.8	25.3	17.4	27.9	32.7	25.3	:	24.0	27.9	24.3	:	:	:	33.7	:	18.7	25.3	28.2	21.7	27.8	27.5
Primary	19.8	22.5	12.5	26.7	16.9	20.6	16.2	22.6	18.0	12.5	27.1	22.4	23.1	:	20.6	21.1	17.5	:	:	:	26.3	:	11.8	18.7	25.6	17.1	25.8	20.8
Second-level	25.3	31.6	22.3	26.6	19.5	27.6	21.5	30.5	31.8	17.2	28.3	38.8	25.4	:	29.5	23.1	25.5	:	:	:	36.8	:	17.5	25.8	26.1	24.8	26.1	25.8
Higher Ed.	36.8	39.3	38.6	50.5	41.8	42.4	24.9	35.9	31.6	30.2	32.3	89.5	-	36.5	:	57.5	45.1	:	:	:	37.0	:	37.9	44.6	55.6	-	30.4	40.4

Notes

Greece, Luxembourg: Expenditure at pre-primary level of education is included in primary level of education.

Slovakia: Some expenditure at higher education is included under second-level education

Source: Eurostat, Education Statistics (UOE) and National Accounts

2.14 Financial aid to pupils and students as a percentage of public expenditure on education, 2002

	EU25	BE	CZ	DK	DE	EE	GR	ES	FR	IE	IT	CY	LV	LT	LU	HU	MT	NL	AT	PL	PT	SI	SK	FI	SE	UK	IS	NO
All Levels	5.6	4.8	5	19.8	7.4	5.9	2	2.7	3.9	6.6	4.3	11.1	7.8	6.4	2	9	10	9.5	4.4	0.2	1.7	9.1	8.1	7.8	13.2	5.1	4.8	12.6

Explanatory note:

Financial aid to pupils and students includes scholarships, student loans and child allowances contingent on student status.

Note

Cyprus: Data include financial aid to Cypriot students studying abroad

Source: Eurostat - Education statistics (UOE)

2.15 Financial aid to pupils and students as a percentage of public expenditure on education, by level of education, 2002

	EU25	BE	CZ	DK	DE	EE	GR	ES	FR	IE	IT	CY	LV	LT	LU	HU	MT	NL	AT	PL	PT	SI	SK	FI	SE	UK	IS	NO
Primary, Second-level and Further Ed.	3	2.2	5.3	14.3	5	5.5	0.3	1.1	3.3	4.5	1.4	:	6.4	5.7	2	6.5	6.6	5.8	1	0.2	1.2	5.1	6.8	3.3	7.6	0.2	1.2	5.4
Higher Ed.	16.7	15.1	7	31.3	16.6	7.8	5.5	7.9	8.7	12.3	15.8	52.5	19.9	11.7	:	22.4	25.2	22.3	15.4	0.4	4.9	25.3	17.5	17.8	29.3	23.9	21	32.9

Explanatory note:

Financial aid to pupils and students includes scholarships, student loans and child allowances contingent on student status.

Note:

Greece,Luxembourg: Data include expenditure at pre-primary

Cyprus: Data include financial aid to Cypriot students studying abroad

Slovakia: Some Higher Education expenditure is included in second-level.

Source: Eurostat - Education statistics (UOE)