My Department provides capitation funding for primary and post-primary schools in the free education scheme which is dealt with on a per capita basis. The two main grants are the capitation grant to cater for day to day running costs such as heating, lighting, cleaning, insurance and general up-keep in schools and the ancillary services grant to cater for the cost of employing services staff.
The calculation of these grants is based on the number of students enrolled in the school on 30th September.
The following are links to the most recent circulars published on my Department's website in relation to capitation and ancillary grants:
Primary Schools
https://www.education.ie/en/Circulars-and-Forms/Active-Circulars/cl0028_2016.pdf.
https://www.education.ie/en/Circulars-and-Forms/Active-Circulars/cl0078_2017.pdf.
Voluntary Secondary Schools
https://www.education.ie/en/Circulars-and-Forms/Active-Circulars/cl0029_2016.pdf.
https://www.education.ie/en/Circulars-and-Forms/Active-Circulars/cl0079_2017.pdf.