This section will also explain the methodology and policy changes, and why some of the figures provided in this answer differ from those provided the last time this question (PQ S6W-01165) was answered in July 2021. Pre-school: average gross revenue expenditure per child in pre-primary education is arrived at by taking the total gross revenue expenditure on pre-primary education, adjusted for inter-authority transfers, as reported by local authorities to the local financial return.