The available data do not facilitate valid comparisons to be made between the levels of grants paid and the actual costs of running schools at primary and second level. However, it is accepted that maintenance costs for second level schools are much greater on a unit cost basis than those in primary schools. In general, second level schools are larger than primary schools and this would lead to higher unit costs in second level schools for heat, light, power, maintenance and cleaning.
The second level capitation payment is required to cover a different range of expenditures. Second level schools provide a broader curriculum, including technical subjects where the cost of materials may be greater than at primary level. In addition, specialist equipment and rooms are required for some subjects, leading to higher maintenance-replacement costs.