FUNDING Country specific notes EU-27: Estimated figures. Belgium: Payments from private bodies other than households to public educational institutions are not available for ISCED 1-4 in 2008. 2000 – Expenditure excludes, the German-speaking Community and payments from private entities other than households to educational institutions are not available for ISCED 1 and ISCED 2-3 in the Flemish Community. Denmark: Research/development expenditure is not available for 2005-2008. Expenditure at ISCED 4 is not available for 2000-2002. Estonia: Reference years are 2001 and 2008. Payments from international agencies and other foreign sources to public educational institutions and payments from households and other private bodies to public educational institutions are not available for 2008. Private expenditure is only partially included in 2001. Ireland: For 2008, payments from private bodies other than households to public educational institutions are not available, except for ISCED 5-6 and direct expenditure at local level of government is not available for ISCED 1. Greece: Reference years are 2000 and 2005. Imputed retirement expenditure is not available for 2000. Spain: Payments from private bodies other than households to public educational institutions are not available for 2008, except for ISCED 5-6. ISCED 5-6 research/development expenditure is not available. Lithuania: ISCED 1 and ISCED 2-3 (general programmes): payments from international agencies and other foreign sources to public educational institutions and payments from private bodies to public educational institutions are not available for 2008. Luxembourg: Reference years are 2001 and 2007. Expenditure for ancillary services, expenditure at ISCED 4 and ISCED 5-6, payments from international agencies and other foreign sources to public educational institutions and payments from households to public educational institutions are not available for 2007. Imputed retirement expenditure and expenditure at ISCED 5-6 are not available. Malta: 2000 – Full-time equivalent enrolment is estimated by assuming that it corresponds to full-time enrolment and half of the part-time enrolment. From 2005 onwards, estimates relating to government expenditure on education are supplemented by administrative data from the Departmental Accounting System for Budgetary Central Government and annual accounts of government independent educational institutions. Netherlands: Payments from private bodies other than households and payments from international agencies and other foreign sources to public educational institutions are not available for ISCED 1-4 in 2008. Poland: Reference years are 2003 and 2008. Payments from international agencies and other foreign sources and payments from private bodies other than households to public educational institutions are not available. Portugal: Imputed retirement expenditure and expenditure at local government level is not available (except for ISCED 5-6 in 2008). Payments from private bodies other than households, payments from international agencies and other foreign sources to public educational institutions are not available for 2008, except for ISCED 5-6. In 2000, the fulltime equivalent enrolment is estimated by assuming that it corresponds to full-time enrolment and half of the part-time enrolment. Enrolment at ISCED 0 is not available. Romania: Reference years are 2000 and 2007. The full-time equivalent enrolment for 2000 is estimated by assuming that it corresponds to full-time enrolment and half of the part-time enrolment. The 2007 data is extremely unreliable. Slovenia: Reference years in the figure: 2003 and 2008. United Kingdom: Adjustment of educational expenditure from the financial year running from 1st of April to 31st of March, to the calendar year. Iceland: Research/development expenditure and expenditure for ancillary services and payments from international agencies and other foreign sources to public educational institutions are not available for 2008. Expenditure at ISCED 0 is not available for 2000. Liechtenstein: Reference years are 2002. Expenditure at tertiary level of education and payments from households and other private bodies to public educational institutions are not available for 2008. Full-time equivalent enrolment is estimated by assuming that it corresponds to full-time enrolment and half of the part-time enrolment for 2002. Norway: Payments from private bodies to public educational institutions are not available, except for households’ expenditure at ISCED 0 in 2008. Switzerland: Reference years are 2001 and 2008. Public expenditure relates to public educational institutions for 2001. Payments from households and other private bodies to public educational institutions are not available for 2008. Croatia: Reference years are 2002 and 2008. Private expenditure is only partially included and full-time equivalent enrolment is estimated by assuming that it corresponds to full-time enrolment and half of the part-time enrolment in 2002. Payments from private bodies other than households to public educational institutions are not available for 2008.
EXPENDITURE PER PUPIL INCREASES WITH THE LEVEL OF EDUCATION In the European Union, the average annual cost per secondary school pupil (ISCED 2 to 4) is higher (PPS EUR 6 129) than that of primary school pupils (ISCED 1, PPS EUR 5 316). The average cost per student in tertiary education in the EU was almost twice as high as for primary pupils (PPS EUR 9 424). In Germany and Cyprus, however, the difference in unit costs between primary and tertiary education is significantly higher; the cost per student in public-sector tertiary institutions is around 3 times greater than for a pupil in primary education.
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