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About this circular#
This circular is about private school subsidy funding for 2027. It replaces circular Private School Subsidy Funding 2025/02.
This information is intended for proprietors and principals of private schools. The action needed is to note the information.
Questions or requests for more information about the subsidy can be directed to our resourcing team.
Phone: 04 463 8383
Email: [email protected]
School financial year and payment schedule#
The 2027 funding year starts on 1 January 2027 and ends on 31 December 2027.
Quarterly instalments will be paid in advance at the beginning of each funding period.
| Date paid (2027) | Period covered | Number of months funded | Percentage paid of remaining grant |
|---|---|---|---|
| 3 January | January to March | 3 months | 25% |
| 1 April | April to June | 3 months | 33.3% |
| 1 July | July to September | 3 months | 50% |
| 1 October | October to December | 3 months | 100% |
This payment method makes sure that when an entitlement is adjusted, either up or down, the school board will receive 100% of the school’s entitlement in the current year.
Per-student subsidy rate calculation#
Rate calculation#
As part of Budget 2025, the Government provided an additional $15.661 million over 4 years to increase support for private schools by:
- raising the per-student rates of the private schools’ subsidy
- making funding adjust for changes in the volume of students.
In total, the private school subsidy increased by 11% from $41.6m per year to $46.2m per year.
Per-student subsidy rates for 2027#
The per-student rates are set at 4 levels to recognise the cost of curriculum delivery at each year level.
This table shows the per-student subsidy rates for the 2027 year.
| Year level | 2027 funding rate (GST exclusive) |
|---|---|
| Years 1 to 6 | $1,016.45 |
| Years 7 to 8 | $1,097.11 |
| Years 9 to 10 | $1,301.14 |
| Years 11 to 15 | $1,918.04 |
Rolls used for funding#
Funding roll#
Boards are funded on what is considered to be their peak roll.
- July roll – primary schools.
- March roll – intermediate, area, composite and secondary schools.
Funding is initially calculated using your provisional roll and is adjusted throughout the year once your actual rolls are received.
Pourato calculates your provisional roll using your school’s previous roll returns. This is the same process used for state and state-integrated schools.
- For primary-level students, Pourato uses the current and previous year’s July rolls and the current and previous 2 years’ March rolls.
- For secondary students, Pourato uses the current and previous 2 years’ March rolls.
New entrant adjustment#
A new entrant adjustment is added to the actual roll for primary and composite schools. This estimates the number of new entrants likely to enrol between the date of the roll being used and 10 October.
- Where a March roll is used, a new entrant factor of eleven-twelfths is applied to the Year 1 roll. The result is rounded up to the nearest whole number.
- Where a July roll is used, a new entrant factor of five-eighteenths is applied to the Year 1 roll. The result is rounded up to the nearest whole number.
Rolls used to calculate funding payment#
| School type | January instalment | April instalment | July instalment | October instalment |
|---|---|---|---|---|
| Primary | Calculated provisional roll | Actual roll submitted in March 1 roll return | Actual roll submitted in March 1 roll return | Actual roll submitted in July 1 roll return |
| Intermediate, area/composite, secondary | Calculated provisional roll | Actual roll submitted in March 1 roll return | Actual roll submitted in March 1 roll return | Actual roll submitted in March 1 roll return |
To view in Pourato, go to the 'Funding – operational funding' tab and display the 2027 year.
Ongoing Resourcing Scheme – cashed up updates#
Boards receive funding for students who are verified as having 'high' or 'very high' ongoing learning support needs through the Ongoing Resourcing Scheme (ORS). This is equivalent to the ORS staffing entitlement for state and state-integrated schools.
ORS cashed up student and funding information shows in Pourato. Your current student details are in the 'Students – ORS cashed up' tab.
The 2027 indicative operational funding will include an ‘ORS cashed up’ component for eligible students and will display in Pourato from 4 September 2026. Go to the 'Funding – operational funding' tab and display the 2027 year to view the quarterly payments.
The overview of the Ongoing Resourcing Scheme page has useful information.
Overview of the Ongoing Resourcing Scheme
Contact your regional office if you have any questions.
Export Education Levy#
The Export Education Levy (EEL) is payable by any education provider that enrols international fee-paying students, including private schools. For private schools, the levy is calculated as 0.5% (including GST) of international student fees, which is the same levy applied to state and state-integrated schools.
Initiatives currently funded by the EEL include:
- administrating the international component of the Education (Pastoral Care of Tertiary and International Learners) Code of Practice 2021
- an independent Dispute Resolution Scheme that can be accessed by international school students.
Contact us with any questions.
Email: [email protected]
Change of bank account number#
If your school’s bank account number changes, you will need to complete a 'change of bank account' form. Forms are available on the operational funding payments page.
Email your completed form to us: [email protected]
Questions about GST#
Operational funding entitlements and instalments in Pourato display the entitlement for each component as a GST exclusive amount.
Boards are required to account for GST on the full amount received. If you have questions about GST or other tax obligations, see Inland Revenue's tax guide for education centres.
Education centres – Inland Revenue
Issued by#
Bridgette Hickey – General Manager, Operational Resourcing and Funding, Te Mahau
Ministry of Education, Mātauranga House
33 Bowen St
PO Box 1666
Wellington 6140
Phone: 04 463 8383
Email: [email protected]
