Tynwald Question W-202501-1704: Derivation of Costs

Summary

The requester sought the derivation of four specific cost-per-pupil figures for primary and secondary education sectors, including variations for Specialist Provision Centres. The Department of Education, Sport and Culture responded by disclosing all requested information, providing detailed budget breakdowns and calculation notes for the 2025-26 financial year.

Key Facts

• The request was received on 2025-08-20 and the outcome 'All information sent' was confirmed on 2025-09-17.
• The response includes a detailed table showing estimated costs per pupil for Primary Education (£9,400) and Secondary Education (£9,200) for 2025-26.
• Calculations account for various factors including teacher pay, absorption of grants, catering, and Education Advice and Support (EAS) services.
• The total revised budget for the Department of Education, Sport and Culture for 2025-26 is listed as £149,833,371.
• Notes clarify that cost per pupil figures include overheads such as rates and energy costs, and that SPC pupils are included in the roll numbers.

Data Disclosed

• 2025-08-20
• 2025-09-17
• £9,400
• £9,200
• £149,833,371
• 5,559
• 5,717
• 40,042,949
• 44,557,134
• W-202501-1704
• 4885809

Original Request

Further to the Department's response to Tynwald Written Question W-202501-1704 I seek such information held that shows how the four costs per pupil figures (for the primary and secondary sectors and for both the inclusion/exclusion of SPC/Pupil Numbers) were calculated and thus determined.

Data Tables (1)

Data Tables (reformatted)

Full Response Text

Estimated Cost per Pupil in Primary and Secondary Schools 2025-26 DESC Costs A B C D E F G 1 eacners 1-'ay Pupils on Absorbtion Absorbtion of Roll Sept Budget Grants Awards of Catering Absorbtion Music and Absorbtion of Employment 2024 2025/26 Staffing (4%) Revised (incl. FSM) of SPC Units Manx EAS Services and Careers Primary Education 5,559 40,042,949 613,710 40,656,659 1,700,744 5,121,302 1,219,618 1,491,812 Secondary Education 5,717 44,557,134 682,842 45,239,976 309,600 2,853,615 1,534,212 256,281 IOM College 11,849,926 214,077 12,064,003 15,000 315,207 76,552 Primary Meals 1,349,864 1,349,864 (1,349,864) Free School Meals 675,480 675,480 (675,480) PSAC 529,169 529,169 Childcare Credits 8,731,075 8,731,075 Grants 14,672,854 603,292 (1,663,072) 13,613,074 (13,579) Sports (Inc. Regional Pools) 7,198,602 7,198,602 Villa Marina 1,359,207 1,359,207 Arts Council 190,283 190,283 Education Advice and Support 14,520,863 152,443 14,673,306 O,lli) (1,219,618) (3,026,024) (201,015) Quality and Assurance 151,500 151,500 Policy, Strategy & Governance 4,004,465 (603,292) 3,401,173 (118,239) 11,276 149,833,371 0 0 149,833,371 0 0 0 0 0 0 0 Notes A Staffing for Student Awards, Employment & Careers and Child Care Grants are held within PSG B Adjustment to teachers pay budgets pending budget virement C Free School Meals funding allocated on budget allocation/estimated cost D Based on SPC unit budget allocation E EAS absorbed where appropriate - Manx and Music are peripatetic services for primary, Employment and Careers to Secondary and UCM F EAS Services includes Hearing, Visual, EAL and Psychology services etc - absorption rate based on pupil numbers G EAS absorbed where appropriate - Manx and Music are peripatetic services for primary, Employment and Careers to Secondary and UCM H EAS remaining budget absorbed into schools and UCM based on value of original budget I PSG (less Grants staffing) budget absorbed into all divisions based on proportion of that division's budget to overall DESC budget J Cost per pupil includes overheads such as rates, energy costs etc K The cost per pupil numbers includes direct SPC costs and SPC pupils have been included in the pupils on roll numbers Budget Report dated 9 July 2025 H I J K % of Policy, Absorption of Advisory and Strategy and Corporate Cost per Support Revised Governance Services Total Cost Pupil 699,443 50,889,578 34.7% 1,139,998 52,029,576 £ 9,400 878,926 51,072,611 34.8% 1,144,098 52,216,709 £ 9,200 205,713 12,676,475 8.6% 283,971 12,960,446 0 0.0% 0 0 0 0.0% 0 0 529,169 0.4% 11,854 541,023 8,731,075 6.0% 195,588 8,926,663 13,599,495 9.3% 304,648 13,904,143 7,198,602 4.9% 161,259 7,359,861 1,359,207 0.9% 30,448 1,389,655 190,283 0.1% 4,263 194,546 (1,784,082) 152,443 0.1% 3,415 155,858 151,500 0.1% 3,393 154,893 3,282,934 (3,282,934) 0 0 149,833,371 100% 0 149,833,371 0 0

Policy, Strategy and Governance Division Department of Education, Sport and Culture Thie Slieau Whallian Foxdale Road St Johns IM4 3AS

Telephone: (01624) 685808 Website: www.gov.im/dec Email: dec@foi.gov.im

Our ref: 4885809 17th September 2025

Dear ###,

We write further to your request, received 20 August 2025, which states:

"Further to the Department's response to Tynwald Written Question W-202501-1704 I seek such information held that shows how the four costs per pupil figures (for the primary and secondary sectors and for both the inclusion/exclusion of SPC/Pupil Numbers) were calculated and thus determined."

Please find enclosed copies of the information held:

Cost per pupil 2025-26 mainstream
Cost per pupil 2025-26 including Specialist Provision Centres

Please quote the reference number 4885809 in any future communications.

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