FINANCING

All public – and to a certain extent – private education is subsidised by central government. Education in public institutions is provided free of charge.

Municipal and county education services are funded via three main sources of income:

- local taxation (approx. 50%)
- central government grants (approx. 40%) 
- fees and charges (approx. 10%).

Central funding for education from government comes via the General Purpose Scheme Grant. This grant is the general subsidy for education health and cultural services. Counties and municipalities have a degree of autonomy in planning and allocating resources to meet local needs.

Extra state subsidies are available to minimize regional disparities. This includes additional funding for the provision of special schools and services in some areas.

There is no separate national funding for special needs education – the municipalities have responsibility for all pupils in their area. Approximately 20% of municipality schools' budgets is spent upon special education.

There are no regional differences in the types of provision for special education, but there are different local decision making procedures regarding the allocation of funds for special education based upon individual cases within schools