The Capitation Grant is €224 per capita from 1st September 2025. The grant is paid in 2 instalments 70% January and 30% paid in June. The grant is based on a minimum enrolment of 60.

Capitation funding is intended to contribute to the day-to-day running costs of schools and consequently should be used to meet the cost of items such as heating, lighting, cleaning, insurance and general upkeep in schools. It should also be noted that a proportion of the grant is intended to be used by schools to assist with the purchase of teaching materials and resources.

Special schools and mainstream schools who have special classes receive enhanced rates which are outlined in the circular below:

Circular 0040/2025 Circular 0040/2025 – Irish Financial Guideline P27 School Year 2025/2026