Education; education expenditure and CBS/OECD indicators

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Description topics

Expenditure on education

Expenditure on education institutions and education by the government, households, companies, non-profit organisations and organisations abroad. Also includes government expenditure with regard to education on households and companies.
Income received is subtracted from this expenditure. For the government this includes reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education. For households these are child care allowances, the allowances for school costs, provisions for students with a disability, scholarships of companies and part of the student grants and loans meant as an allowance for school and college fees, books and materials and public transport. For companies the compensation in the costs of supervising apprentices and trainees are subtracted from their expenditure. Except for the interest received this is done to avoid double counting, because the received income is used to cover (part of) the expenses.
Some expenditure and receipts are not included in the calculation of the total expenditure on education. For the government these are the student loans provided and received repayments on these loans. For households these are the allowances for the cost of living, the student loans and the repayments of these loans. For companies these are the subsidies received for providing transport for pupils. Student loans and the repayments are not included because they are not considered real expenditures as they will be repaid after a given time.
The allowances for the cost of living have a general purpose rather than education and are therefore not included in the cost of education. Similarly the subsidies given to companies outside the education sector for providing transport for pupils are excluded, as they provide this service purely for commercial reasons.

Government

Expenditure by central and local government on education institutions and education. Reclaimed wrongfully paid student grants and loans, and allowances for school costs as well as interest received on student loans and EU subsidies for education are subtracted from this expenditure. The calculation of total expenditure on education excludes student loans and the repayments on these loans.

Subsidies and tax benefits

The government subsidises participation in education and training by providing allowances for school costs and student grants and loans. These serve to compensate completely or in part students or their parents for their expenditure on tuition fees, books and materials, public transport and the cost of living. Students with a disability receive government allowances for provisions that enable them to participate in regular education. The government also provides child care allowances to households and subsidies to preschools and day care institutions. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education. The government also gives subsidies and tax benefits to companies to provide transport for pupils and subsidies and tax benefits that partly compensate companies for the costs they incur for supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The student loans are not included in the total expenditure on education.

Total subsidies and tax benefits

The government subsidises education and training by providing allowances for school costs and student grants and loans. These serve to compensate completely or in part students or their parents for their expenditure on tuition fees, books and materials, public transport and the cost of living. Students with a disability receive government allowances for provisions that enable them to participate in regular education. The government also provides child care allowances to households and subsidies to preschools and day care institutions. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education. The government also gives subsidies and tax benefits to companies to provide transport for pupils and subsidies and tax benefits that partly compensate companies for the costs they incur for supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The student loans are not included in the total expenditure on education.

Education component preschool, day care

For children from three years on preschool and day care offer an educational component in the activities of the children, meant to stimulate the development of the child. The government provides subsidies to preschools and day care institutions and child care allowances to households. Part of it is related to the educational component of the activities of three-year-olds in preschool and day care and is counted as expenditure on education.

Transport of pupils

Local authorities provide subsidies to transport companies for transporting pupils. This transport is intended for pupils in primary or secondary education (including special needs education) who cannot travel independently because of a disability or the distance between home and school.

Provisions for disabled students

From primary to higher education, pupils and students with a disability (or their parents) receive a government allowance for provisions that enable them to participate in regular education. These include provisions such as an interpreter for deaf students, an adapted computer, adjusted school furniture and reading and writing aids. For students in senior secondary vocational and higher education these also include provisions that enable them to travel to and from their education institution, such as an allowance for taxi costs, an adapted car on loan, or compensation for adaptations to their own car combined with a kilometre-based allowance.

Allowance for school costs

Allowance paid by central government to compensate students or parents for the costs of education. These contributions are primarily for (parents of) students older than 18 in secondary or students younger than 18 in senior secondary vocational education or basic secondary education for adults. This allowance does not have to be repaid to the government.

Supervising costs of companies

The government provides subsidies and tax benefits to companies to stimulate the creation of apprenticeship places and trainee placements. These tax benefits and subsidies partly compensate the companies for the costs of supervising trainees and apprentices. The subsidies have been partially contributed by the European Union. The trainee places are for students in senior secondary vocational education (mbo-bol) or full-time higher professional education (hbo). The apprenticeship places are for students in preparatory secondary vocational education (vmbo), the apprenticeship-based track of senior secondary vocational education (mbo-bbl) or the apprenticeship-based track of higher professional education (hbo).

Student grants

Grants paid by central government to compensate students or parents for the costs of studying. This includes the grants under the former student grants regulation applicable to 2005 for students aged 18 years and older in senior secondary vocational education, and the first-year of the supplementary grant and part of the basic grant, supplementary grant and the student travel card that were converted to a gift after initially being a conditional loan. These grants do not have to be repaid to the government.

Student loans

Loans by central government to students or parents to contribute to the costs of studying. These loans are conditional and unconditional. The basic grant, supplementary grant and the student travel card are conditional loans. A conditional loan will be converted to a gift on completion of the student’s studies within a given period. If a student does not complete his/her studies within this period it will remain a loan and will have to be repaid. The conversion of a loan to a gift is a cancellation of the loan. Cancelled loans are deducted from the conditional loans.
The interest-bearing loans and loans intended especially for payment of tuition fees are unconditional loans. An unconditional loan always has to be repaid. Student loans are not included in the total expenditure on education, as they are not considered real expenditure because they are repaid in due course.

Receipts

Receipts of central government are refunded student grants and loans, returned allowances for school costs, interest and repayments on student loans as well as EU subsidies for education. The calculation of total expenditure on education excludes repayments on these loans.

EU subsidies

The Dutch government receives an annual sum from the European Social Fund (ESF) of the European Union for several long-term projects in the field of education. These are subsidies to stimulate the provision of apprenticeships and trainee placements and to support education of underprivileged youth so that they get a better working position. The government passes the subsidies on to schools, colleges and universities as well as companies that offer apprenticeship places and trainee placements.

Companies

Expenditure by companies and non-profit organisations on education institutions and other expenditure on education. The subsidies and tax benefits that partly compensate companies for the costs of supervising trainees and apprentices are subtracted from their expenditure. Subsidies for transport of pupils are excluded in the calculation of total expenditure on education.

Subsidies received

Companies receive subsidies and tax benefits from the government. These are subsidies to provide transport for pupils and subsidies and tax benefits that partly compensate companies for the costs they incur for supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The transport subsidies are not included in the total expenditure on education.

Total subsidies received

Companies receive subsidies and tax benefits from the government. These are subsidies to provide transport for pupils and subsidies and tax benefits that partly compensate companies for the costs they incur for supervising trainees and apprentices at various levels (vmbo, mbo and hbo) that combine learning with work experience. The transport subsidies are not included in the total expenditure on education.

Transport of pupils

Transport companies receive subsidies from local authorities for transporting pupils. The transport is intended for pupils in primary or secondary education (including special needs education) who cannot travel independently because of a disability or the distance between home and school. The subsidies for transport are given to companies outside the education sector, who provide these services purely for commercial reasons. For this reason the received subsidy is not considered a receipt for education and is thus excluded from total expenditure on education.

Supervising costs of companies

The government provides subsidies and tax benefits to companies to stimulate the creation of apprenticeship places and trainee placements. Through these tax benefits and subsidies the companies are partly compensated for the cost of supervising these trainees and apprentices. The subsidies have been partially contributed by the European Union. The trainee places are for students in senior secondary vocational education (mbo-bol) or full-time higher professional education (hbo). The apprenticeship places are for students in preparatory secondary vocational education (vmbo), the apprenticeship-based track of senior secondary vocational education (mbo-bbl) or the apprenticeship-based track of higher professional education (hbo).

Foreign countries

Expenditure by foreign organisations on education institutions in the Netherlands and subsidies by the European Union (EU) to the Dutch Government for projects in the field of education.

EU subsidies

The Dutch government receives an annual sum from the European Social Fund (ESF) of the European Union for several long-term projects in the field of education. These are subsidies to stimulate the provision of apprenticeships and trainee placements and to support education of underprivileged youth so that they get a better working position. The government passes the subsidies on to schools, colleges and universities as well as companies that offer apprenticeship places and trainee placements.