Fees, charges, and donations to schools
Under Section 33 of the Education and Training Act 2020open_in_new, all students in New Zealand (except international students) are entitled to free enrolment and free education at a state or charter school.
This applies from their 5th birthday until 1 January after their 19th birthday.
The right to free education means that parents and caregivers cannot be charged for:
- Enrolment or attendance fees
- Any material and activity costs associated with the delivery of the curriculum.
However, there are certain circumstances where schools can ask for and accept payments from parents and caregivers.
These payments relate to attendance dues (at state-integrated schools), school donations, and optional goods and services charges.
What are attendance dues?
Proprietors of state-integrated schools can charge for attendance.
These are called attendance dues or attendance fees.
They are compulsory, payment can be enforced, and tax credit cannot be claimed.
What are donations?
Anyone can choose to donate to a school at any time.
Payment of donations is entirely voluntary, they cannot be enforced, and GST cannot be charged.
The words “fees” and “levies” should not be used by schools or boards when requesting donations.
The person donating can ask for a receipt and claim a donation tax credit on any payments made.
Parents and caregivers have the absolute right to decide to pay any requested donations in full, in part, or not at all.
What is the donations scheme?
Each year, schools with an equity index (EQI) of 432 or higher can choose to opt into the donations scheme.
By opting in, they receive extra funding as part of their January operational funding instalment.
In exchange, they cannot ask parents and caregivers for donations, except for overnight camps.
What are charges for goods and services?
Schools can ask parents and caregivers to pay for optional goods and services, such as school stationery, lunches, and swimming lessons.
Parents and caregivers can purchase these from the school or somewhere else.
Once they’ve agreed to pay, GST can be charged, and payment can be enforced.
What is your board’s role?
Ensure your policies follow the latest Ministry of Education guidance on fees, charges, and donationsopen_in_new, including specific requirements if you are eligible for the school donations schemeopen_in_new.
If eligible for the donations scheme, decide each July whether to join the scheme for the following year.
Regularly consult with the school community about school fees, charges, and donations.
Do not rely on donations when setting the annual budget.
Seek assurance from the principal that:
- School procedures are in place to implement policy expectations regarding school fees, charges, and donations.
- Information is clearly communicated to parents and caregivers (for example, via the school’s prospectus, parent information booklet, website, enrolment processes, and notices) about which payments are enforceable, which are voluntary, and which are donations.
- There is clear and transparent accountability for all payments received.
Questions your board could ask
- Do we understand which payments are enforceable, which are voluntary, and which are donations?
- Does our school community understand this?
- Are we eligible to opt in to the donations scheme?
- Has the principal assured us that appropriate procedures are in place to implement policy expectations, communicate them clearly to parents and caregivers, and manage all payments received?
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