Circular 2023/09 - Private School Subsidy Funding 2024

This circular is about Private School Subsidy Funding for 2024

Date 13 September 2023 | Circular 2023/09 | Category Resourcing

This circular is about Private School Subsidy Funding for 2024

This circular replaces Private School Subsidy Funding 2023

The action needed is Please note the information.

It is intended for Proprietors and principals of private schools

For more information Enquiries about the private school subsidy should be directed to the Ministry of Education's Channels team on 04 463 8383 or email us at


This circular provides schools with information about private school subsidy funding for 2024.

School financial year and payment schedule

The 2024 funding year commences on 1 January 2024 and concludes on 31 December 2024. Quarterly instalments will be paid in advance, at the beginning of each funding period, as shown below:

Date Paid (2024) Period Covered Number of Months Funded Percentage Paid of Remaining Grant
3 January January - March 3 months 25.0%
1 April April - June  3 months 33.3%
1 July July - September 3 months 50.0%
1 October  October - December 3 months 100.0%

This payment method ensures that when an entitlement is adjusted, either up or down, the board of trustees will receive 100% of the school’s entitlement in the current year.

Change of bank account number

If a school’s bank account number changes, a Change of Bank Account form must be completed. You can email your completed form to:

Or post it to:

The Finance Division, PO Box 1666, Wellington.

Forms are available at Operational funding payments

GST queries

Operational funding entitlement and instalment 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, please consult:

Education Centres: A Tax Guide for Organisations that Provide Education (IR253), available from the Inland Revenue Departments.

Per-student subsidy rate calculation

Calculation of rate

Subsidy funding is provided at a set rate per student.

The per-student rate is set by taking the fixed government appropriation – currently set at approximately $47.8 million – and dividing it by the likely demand.

The provisional roll is calculated by taking the average of the last three years March and July actual rolls.

Per-student subsidy rates for 2024

The per-student rates are set at four levels to recognise the cost of curriculum delivery at each year level.

This table shows the per-student subsidy rates for the 2024 year:

Year Level 2024 Funding Rate GST Exclusive 2024 Funding Rate GST Inclusive
Year 1-6  $869.16 $999.53
Year 7-8 $951.77 $1,904,54
Year 9-10 $1,218.06 $1,400.77
Year 11-15 $1,849.93 $2,127.42

Rolls used for funding provision

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

Predicted funding roll

This year, we have used Pourato to produce the 2024 provisional rolls for Independent schools.

For the 2024 provisional rolls, through the Pourato system we will:

  • Use the past 3 years actual roll data to calculate a provisional roll. This is the same process used for state and state-integrated schools.
  • Use the provisional rolls to calculate the funding rates.
  • Base the January funding instalments on the provisional roll.

Independent Schools will be able to view their provisional rolls in Pourato in real time at the same time as State and State-Integrated schools.

New entrant adjustment

A new entrant adjustment is added to the actual roll for primary and composite schools. This adjustment is used to estimate the number of new entrants likely to enrol between the date of the roll being used and 10 October. A factor is applied to the year 1 roll with the result rounded up to the nearest whole number.


  • 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

Ongoing Resourcing Scheme

Boards receive funding for students 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.

The Ministry of Education webpage Resources for students in Ongoing Resourcing Scheme (ORS)(external link) has some useful information. Please contact your local Ministry of Education Office if you have any questions.

Export Education Levy

The Export Education Levy is payable by any education provider that enrols international fee-paying students. This includes private schools. For private schools the levy is calculated as 0.5% (including GST). State and state-integrated schools pay the Export Education Levy as a component of their International Student Levy.

The Export Education Levy is used to fund promotion, capability development, pastoral care services, research, and quality assurance for the international education sector.

Further information

Please refer any queries to:
Administrator International Levies,
Phone 04 63 8073 or email

Issued by

Bridgette Hickey, Manager Operational Resourcing  and Funding, Te Pae Aronui

Ministry of Education, 1 The Terrace, Wellington, PO Box 1666, Wellington 6140, New Zealand,

Phone 04 463 8383, Fax 04 463 8374, Email

Last reviewed: Has this been useful? Give us your feedback