Education

National's costing, reported by 1News (30 Aug 2026) and NEWS WIRE: one-off $283m write-down booked in 2026/27. This is an accounting impairment, not cash: NZ-based loans are interest-free, so slower repayment lowers their value. It hits OBEGAL. Annual = 0 because it does not recur. Outside the standard 2027/28-2030/31 window. Previously part of a single $438m row.

National's costing (via 1News/NEWS WIRE): $438m over five years, minus the $283m write-down, leaves $155m over 2027/28-2030/31. No year split published, so annual = 4-yr / 4 (1News said 'about $31m a year'). National expects about $15m/yr net recoveries from tougher overseas enforcement (higher interest, KiwiSaver withdrawal limits, warrants). It is unclear whether $155m is net of these; NEWS WIRE notes $15m is 0.6% of the $2,478m overdue.

$591m in the fiscal plan. Annual = 4-yr / 4. years_covered: Labour reports this as a total over the PREFU forecast period (2026/27-2030/31). Spending is expected from 2027/28, so in practice it is a 4-year figure.

Booked as $420m capital (loan write-off). Annual = 4-yr / 4. Labour's page: starts 1 April 2027 and is costed at the fair value of the loans. It also cites 'nearly $40m annually once fully implemented'; how this relates to the $420m is unclear (possibly ongoing cost or IRD administration), so it is not added. [Review 2026-10-06: nature capital -> operating: loan write-down hits OBEGAL, consistent with other parties' write-off rows.]

Labour primary page: averages $56.5m/yr over 2027/28-2030/31 ($21m in 2027/28 rising to $71.5m in 2030/31). Matches the $226m in the fiscal plan. Upgraded medium -> high.

$21m/yr; $84m over four years.

Party yearly 2628/3306/3398/4035. 2026 manifesto restates the pledge but gives no 2026 costing; figure is the party's own Green Budget 2025 costing (Infometrics-reviewed), used as the best available party figure. Manifesto 2026: "Support students with a universal student income". Replaces TU $14.4bn row (TU vs party difference ~8%, not material - TU row dropped).

Party yearly 581/1163/1762/1873. 2026 manifesto restates the pledge but gives no 2026 costing; figure is the party's own Green Budget 2025 costing (Infometrics-reviewed), used as the best available party figure. Manifesto 2026: "Make early childhood education free".

Party yearly figures 472/586/591/602. PREFU 2026 treats Healthy School Lunches as time-limited funding (ongoing funding a specific fiscal risk) so treated as new; any residual 2027/28 baseline not identified.

Party: additional $50m a year (incl. $30m/yr teacher te reo PD).

Method: Greens Green Budget 2025 costed removing allowance eligibility tests at current rates at ~$2.6bn/yr extra (2025/26); PREFU student allowances ~$0.7bn/yr; universal pool ~$3.3bn/yr, doubled = ~$6.6bn, minus $0.7bn baseline = ~$5.9bn/yr. Excludes postgraduate extension and abolishing the parental income test beyond the Greens design. No party costing.