Anning v Minister of Education HC Wellington CP122/00

Case

[2002] NZHC 1404

26 April 2002

No judgment structure available for this case.

IN THE HIGH COURT OF NEW ZEALAND WELLINGTON REGISTRY

BETWEEN

CP 122/00

ROSS JOHN  ANNING First Plaintiff

Hearing:

AND

AND

AND

29 October —  8 November 2001

UNIVERSITY  OF OTAGO

Second Plaintiff

THE MINISTER OF EDUCATION

First Defendant

THE ATTORNEY- GENERAL  OF NEW ZEALAND

Second Defendant

Counsel:              L L Stevens QC, RJ M Sim and S Porter for the Plaintiffs

C R  Carruthers QC, L M Hansen and  T  J Warburton for the

Defendants

Judgment:

Introduction

26 April 2002

JUDGMENT  OF GODDARD J

[1]      Mr Anning represents more than 460 former students of the Otago University

School of Dentistry  (“the Dental School”) who claim they have suffered seriou

financial harm, anxiety and stress consequent upon a decision of the Minister of Education, the Hon Lockwood Smith, in June 1994, to reduce the level of tuition subsidy paid to the Dental School out of Vote:Education.  The result of that decision was a reduction to 46% of the cost of the course during the years  1995 to1999 inclusive.  The flow-on effect of the reduction was a dramatic increase in the fees the Dental School had to levy Mr Anning and his particular generation of dental students during the years 1995 to 1999. The impact of that fee increase and the resultant debt incurred by the students remains of a magnitude that may prove a lifetime burden.

[2]      The situation was not rectified until 2000 when the present  Government reinstated the subsidy rates for dental tuition so that fees for dentistry and medicine were able to be realigned.   However the affected group of students has not been reimbursed for the fees they paid above expected levels during 1995 to 1999.

[3]      Mr   Anning’s   claim   is    supported   by  the   University   of   Otago  (“the University”)  as second plaintiff.         The University is the only institution in New Zealand  which  provides  training  for  dentists:  that  training  includes  all  under­ graduate training, all specialist teaching and all clinical training.     The University’s claim rests on the obligation it had to incur and absorb the balance of the unexpected funding reductions over and above the increase in fees it passed on to Mr Anning and his fellow students.            The losses incurred by the University for the period were

$4,744,090.00.

[4]      The plaintiffs now seek a review of the Minister’s June  1994 decision to reduce the dental tuition subsidies.  They also seek a review of a subsequent refusal by the Minister, in September 1994, to revisit his decision.  They also seek review of a later Cabinet decision, on 24 August 1998, not to reinstate the subsidy rates for dental tuition to a level comparable to the rate originally cut in 1994.

[5]      The  grounds pleaded are that  the three  decisions were ultra  vires andlor invalid.  The plaintiffs contend that, in making the June 1994 decision to cut dental funding, the Minister was mistaken as to material facts; took into account irrelevant considerations; and failed to consult with the University as might have reasonably been expected in the circumstances.   They say his subsequent refusal to revisit the

issue in September 1994 rested on a failure to fairly and reasonably take into account their advice that his June  1994 decision was based on material mistakes of fact. They say the Cabinet decision of 24 August 1998 also failed to take into account their advice and other information about the flawed nature of the earlier decisions; failed to take into account the findings of a Ministry of Education Review of Costs of Dentistry Education dated  13  November  1997; and failed to take into account a proposal in a paper dated 20 August 1998.

[6]      Preliminary determinations relating to the three decisions are sought, together with a determination as to whether the Minister breached natural justice in deciding to reduce the dental subsidies.

[7]      The relief claimed is a declaration that all three decisions were ultra vires andlor invalid and of no effect; an order setting aside the decisions; a declaration that the difference in the dentistry funding which would have been paid to the University in the academic years 1995 to 1999 inclusive had the first decision not been made and  the  quantum  which  was  in fact  paid  during  that  period  was  the  sum  of

$10,549,922.00; a declaration that as a result of the June 1994 decision the affected students have been levied additional fees to a total of $5,805,832.00; a declaration that the University has absorbed or incurred losses in the sum of $4,744,090.000 during the period 1995 to 1999 inclusive as a consequence of all or any of the three decisions; andlor a direction that Government lawfully and fairly reconsider and determine the level of fees grant to be paid to the University in the years 1995-1999 inclusive; damages of $5,805,832.00 being the additional fees levied to the affected students as a result of the June 1994 decision; interest on the loss incurred by the University on a commercial basis; costs and interest.

[8]      The Crown has opposed the application for review from the outset, arguing that none of the three decisions is justiciable.   The Crow’s case is that the critical decision of June 1994 was a budget policy decision, carried forward into legislation as part of the 1994/1995 Appropriation Act.  An attack on that decision is an attack on the legislation itself and not reviewable.   It would mean that every change in government expenditure reducing a payment to a previous recipient should involve

consultation and  be  subject  to review.   To take  such  an approach would  render  the budget  decision-making process  unworkable.

[9]       The  starting  point  on review  is the justiciability of the  June  1994  decision. Determination of  that  issue  turns  on the  scope  of the  statutory   power  conferred  on the  Minister to  make  that  decision.    His  power  in  that  regard   derives   from  s199

Education Act  1989  (“the  Act”).   If  the  Minister  exceeded the  scope  of  his power

under  s199  when  reaching  his June  1994 decision,  that  decision  will be amenable to review.

[10]      It is helpful,  at the  outset  of the judgment, to state  the  guiding  principles  of review  as redefined by the Court of Appeal  in Wellington  City Council  v Woolworths NZ Limited (No 2) [1996]  2 NZLR  537 at 545 (a case concerned with local  authority decision-making):

Amenability to judicial review: the legal test

The  legal  principles  are well  settled  and  were  discussed  in  Mackenzie

District Council v Electricity Corporation of New Zealand [1992] 3 NZLR

41 at pp 43-44 and p 47.   In summary, judicial  review of the exercise of local authority power, in essence, is a question of statutory interpretation. The local authority must act within the powers conferred on it by Parliament

and its rate fixing decisions are amenable to review on the familiar Wednesbury grounds.   Rating authorities must observe the purposes and criteria  specified  in the legislation.    So they must call their  attention to matters they are bound by the statute to consider and they must exclude considerations which on the same test are extraneous.  They act outside the scope of the power if their decision is made for a purpose not contemplated by the legislation.  And discretion is not absolute or unfettered.    It is to be exercised to promote the policy and objectives of the statute.  Even though the decision maker has seemingly considered all relevant factors and closed its mind to the irrelevant, if the outcome of the exercise of discretion is irrational or such that no reasonable body of persons could have arrived at the decision, the only proper inference is that the  power itself has been

misused.

Education Reforms in the Late 1980s and Early 1990s: The Development of thc

EFTS Formula

[11]      The  statutory  power  of decision  exercised  by the  Minister under  s199  of th Act  had  its  origins  in the  education reforms  of the  late  1980s  and the  early  1990s, The Act heralded an era of sweeping  education  reforms,  completed by the Educatior

Amendment Act  1990 (“Amendment Act”).   The  Amendment Act  was  particularly concerned with reforms  of the tertiary  sector.   That reform  involved  a distinct  policy shift  towards  a user-pays philosophy, requiring  students  to pay  some  portion  of  the cost  of  their  education.    Commensurately it marked  a transfer   of  autonomy to the responsible tertiary  institutions, quite  different  to  the  former  funding  arrangements under  which  the  University Grants  Committee (for  instance)  had  been  responsible. The new  scheme  embraced “bulk funding”:  its aim was to give tertiary  institutions:

as much independence and freedom to make academic, operational and management decisions as is consistent with the nature of the services they provide, the efficient use of national resources, the national interest and the demands of accountability;

[12]      That  is one of the purposes  of the Amendment Act,  as stated  in its long title. The other purposes  in the long title are:

(b)Establishing a consistent approach to the recognition of qualifications in academic and vocational areas; and

(c)Encouraging greater participation in tertiary education and training, in particular by removing barriers to access for those groups of persons who have previously been under-represented; and

(d)Contributing  to  a  dynamic  and  satisfying  society  by  promoting excellence in tertiary education, training and research.

[13]      The object  of the Amendment Act (under the heading  Establishment and Dis­

establishment of Tertiary Institutions) is stated in ss 160 and 161.

160 Object

The object of the provisions of this Act relating to institutions  is to give them as much independence and freedom to make academic, operational, and management decisions as is consistent with the nature of the services they provide, the efficient use of national resources, the national interest, and the demands of accountability.

161 Academic Freedom

(1)It  is declared  to  be  the  intention  of  Parliament  in enacting  the provisions of this Act relating to institutions that academic freedom and the autonomy of institutions are to be preserved and enhanced.

(3)In exercising their academic freedom and autonomy, institutions shall act in a manner that is consistent with—

(b)    The need for accountability by institutions and the proper  use

by institutions of resources allocated to them.

(4)In  the performance   of  their functions   the  Councils  and  chief executives of institutions, Ministers, and authorities and agencies of the Crown shall act in all respects so as to give effect to the intention of Parliament as expressed in this section.  [Emphasis added.]

[14]      Sections   193(2)(h),  227  and 228  of the  Act  also  support  the principle  object of providing tertiary  institutions with  independence in the  management and control of  their  resources.    This  autonomy   includes  prescribing  the  amount of  fees  to  be levied  from  students.    (The  way  in which  the  University in this  case  has  chosen  to structure  its fees will be described in more detail  shortly.)

[15]      The  statutory  power  of  decision  conferred   on  the  Minister   of  Education  by s199  is introduced by the heading Bulk Funding.  The relevant  parts of si 99 provide:

199.  Grants to institutions - (1) In each academic year an institution -

(a)     Shall be paid a general grant, the amount of which shall be determined  by the  use  of  the  equivalent  full-time  student formula; and

(b)     May  be  paid  one  or  more  special  supplementary  grants,

- out of the money appropriated by Parliament for the purpose.

(2)The amounts of every general grant and every special supplementary grant shall be determined by the Minister.

(3)Where an institution has submitted to the Secretary a statement of objectives  in relation to 3  consecutive academic years  in accordance with  section 203(2)(c) of  this  Act, the  Minister shall, if he or she considers the objectives are suitable for the implementation of the institution’s charter, determine the amount of any grant for the institution in light of the statement.

[16]      Read  together,   the  above  subsections  place  a mandatory   obligation  on  the Minister to  determine the  amount  of  any general  grant  to an institution by  “use  of’ the EFTS  formula  and “in light of’  the institution’s stated objectives.

[17]      It is the Crown’s  view that whilst  each institution is entitled  or has a right  to a general   grant   using   the  EFTS   formula   under   s199(2),   the   determination  of   the amount  of any general  grant by the Minister  involves  the broad  allocation of limited resources between  numerous  different  institutions and  different  disciplines and thus

involves substantial policy discretion on his or her part.  The Crown says not only is the Minister allocating grants in accordance with policy priorities across the tertiary education sector as a whole, but he or she will also be considering priorities across all education  sectors.   All that the government is required to provide is a grant towards the cost of dentistry.  Once it has the entitlement of the university to receive funding  under  s199 will have been  met.    Whether the  amount of  the  grant  is sufficient  is a matter within  the discretion of  the Minister.    To summarise the Crown’s argument, its case essentially is that  determination of the amount of  a general grant under s199 is a wholly discretionary policy decision, not bound by the actual cost of any tuition and not reviewable.

[18]     Whether the Crown is correct in its view is dependent on two factors: first, the interpretation of s199; and secondly, the correct application of the EFTS formula which is incorporated by reference in s199(l)(a).

[19]     As to the first —  I  have already stated my interpretation of the mandatory requirement of the section. It is the Minister’s obligation to determine the amount of the general grant to which any institution is entitled paid in each academic year by use of the EFTS formula and in light of the institution’s objectives.

The EFTS Formula

[20]     Under s159 of the Act, “equivalent full-time student formula” is defined as a formula based on a student workload that would normally be carried out by a full- term student in a single academic year. A normal year’s full-time study is equivalent to one EFTS unit.    All programmes of  study offered by tertiary institutions are grouped into cost categories and each institution is funded on the basis of the number of EFTS units it has for each cost category, multiplied by the funding window for that  cost  category.    Development of the  EFTS formula  was part of the  tertiary education reforms that led to the Amendment Act being passed.   It was developed over  a  considerable  period  of  time  and  was  subject  to  thorough  review  by  a “Working Party on Funding” and by a Deloitte Ross Tohmatsu team (“Deloitte”) on instructions from the Ministry of Education.

[211    The  intention behind the development of  an EFTS formula was to unify funding arrangements in the tertiary sector and to fund equivalent courses across the tertiary sector on an equal  basis, using a bulk funding system and requiring students to pay some portion of the cost of their education.   A preliminary policy paper described the structure of tertiary institutions, including the way in which they would be funded through bulk grants, in the following way:

The bulk grant will be determined  by a funding formula based on the nominal value of a full-time equivalent student. This will be adjusted by weightings for different course costs —  so that familiar courses in different institutions will be funded similarly.  The weightings will be determined initially by a thorough review of course costs, and, in subsequent  years by monitoring of these costs.

[22]     Between  the  report  of  the  Working  Party  and  the  Deloitte  report,  23 programme  classifications were formulated and a range of  costs found for each. Dentistry was covered by programme classification 7 and medicine by programme classification 15.  Each programme classification was allocated to one of nine cost categories, which for dentistry and medicine in 1991 were as follows:

base            Cap  Wks               TOTAL

F     Dentistry  $40,290            $1,030             $41,320

G    Medicine  $24,582            $1,030             $25,612

[23]     EFTS funding was divided into Study Right and Non Study right funding (according to a government policy at the time that funding would be reduced for students who had completed three years of tertiary study).   In 1994 dentistry was funded at $38,317 per EFTS for study right students and $30,251 for non study right students.

[24]     What it is important to understand is that the rate for  each of the  costs windows  was established  through consultation with the institutions involved and relied on information relating to the costs of providing individual courses formerly used (by the University Grants Committee in the case of universities) and detailed information on the costs of conducting individual courses from the course providers themselves.   The special nature of the dentistry cost category, established by this process of consultation, is confirmed in the Deloitte report.   It is also important to

understand that  whilst  the cost windows  were  established by reference  to the  actual costs  of delivery  of the  course,  as included  in those  windows,  they  are not  intended to   reflect    actual   costs.   The   intention    is   that   each   institution   manages    the appropriation  it  receives    calculated    in  accordance  with   the   EFTS   formula   and manages  those  funds  with  utmost  efficiency,  levying  students  for the shortfall.   It is also  important to understand that  the  costs  windows  are  subject  to monitoring and ongoing  review.

[25]     These  principles are clearly  reflected   in the  introduction to the  Ministry of

Education’s handbook The EFTS Funding System in Tertiary Institutions (1991  ed):

The EFTS (Equivalent Full-Time Student) funding system is being introduced as part of the Learning for Life reforms of the administration of tertiary   education.     The  new  system  will  balance   increased  financial freedom for tertiary institutions with proper accountability for the way in which they use public funds.

The EFTS (Equivalent Full-Time Student) System: Definition

The   government   grant   to   each   tertiary   institution   (e.g:   university, polytechnic,  college  of  education)  is based on the  numbers of  students enrolled at the institution and the cost of running the various courses they are taking:

The number of EFTS units at an institution becomes its EFTS count. Institutions are bulk-funded on the basis of their EFTS level, which is their EFTS count for each cost category.

The EFTS Funding System: Aims and Effects

The aim of the EFTS funding system is to distribute government funds fairly among tertiary institutions. All sizes and types of institution are funded on a common basis, and similar courses in different institutions are funded in a similar way.

Each institution is able to see exactly how its funding level has been set.

The EFTS system gives institutions full self management; they use the bulk grant from Government to meet all their own expenses including those for capital works.

There is a clear link between the amount of funding which an institution receives and its accountability for the responsible use of that funding.

Development of the EFTS Funding System

To achieve the aims of the new system, a way had to be found to count all enrolments at all institutions in a similar way.  A consistent method of collecting and checking the costs of the various programmes also had to be found.

A Task Force on PCET (Post Compulsory Education and Training) Institutional Costing was set up as part of the Learning for  Life reforms. The Task Force review how government funds were being spent in relation to the cost of running programmes for each equivalent full-time student in all 37 tertiary institutions for the 1988 calendar year.

The institutions assisted the Task Force in collecting and checking data; they assigned funding and student costs to the programme classifications in EFTS form.   The amount spent on capital works was not included in the analysis, nor was income from student fees.

A range of costs was found for each of the 23 programme classifications, and an average cost was then found for each classification.    When these average costs were set against the numbers of equivalent full-time students

[26]     The University in the present  case participated in the comprehensive costing exercise  undertaken in the  establishment of the  EFTS  formula.   It contributed  cost information in  1989/1990.    This  information continued  to provide  the  basis  of  the costs  exercise   for  EFTS   funding   for  each  year  up  until   1994  when  the  Minister decided   that  the  dentistry   subsidy   should  be  reduced   so that  government  funding covered   only  46%  of  the  actual  cost  of  providing   dental  training.   It  was  always intended    that   the  amount    of   the  EFTS   funding   for   all   categories    would   be progressively reduced  each  year,  despite  increasing   costs  faced  by  institutions,  but that this should  be done through  monitoring and review.

Fee Structure at University of Otago

[27]      The University calculates  and sets its fees for each course  individually,  based on   the   cost   of   providing  that   course.     Some   New   Zealand   universities  havc apparently charged  a flat rate  for  all courses,  resulting  in students  in less expensivc courses   subsidising  students   in more  expensive   courses.    It has  however been  th University’s policy  not to cross-subsidise between  courses  in that manner.

[28]     To set its fees, the University calculates the actual costs of provision of a particular course and then sets off against that the funding received from the Government by way of EFTS funding for that course.   The residual income gap is addressed  from other sources, primarily through the  levying of fees on enrolled students.  The fees payable by dental students at the University in 1994 based on this calculation were $7,600.

[29]     How the University gets it fees is of course totally a matter for it and the

Minister has no role to play in setting fees or in any operation or management matter.

CHRONOLOGY OF RELEVANT EVENTS

[30]     Because   of  the nature of  the  decision-making process  in this  case, it  is

important to set out the chronology of relevant events in some detail.

The First Decision:  The 1994 Budget

Genesis of the Three Decisions

[31]     In preparation for the   1994  Budget,   the  Ministry   of  Education  began  to examine how   funding might  be  re-allocated  within  the  education  sector  to  make better  use  of  available  resources.    On  1  February 1994 a paper  entitled   New Policy Proposals (compensatory savings) for  1994/95 was delivered  to the Minister.   In the paper,  Policy SpecfIcation  STO6, contributed by Mr  Catherwood,  Senior  Manager, Tertiary  Charters  and  Funding,  proposed the  following  reduction  in  the  dental subsidy:

Proposal

Reduce the tuition subsidy rate for dentistry (base rate $40907) to the level of the tuition subsidy for medicine (base rate $25356).

Justification

The current tuition subsidy rates for dentistry were determined at the time of

the reforms of educational administration and were set at a high level on the basis of historical costs for low staff-student ratios and expensive state-of- the-art technology and equipment.   These high costs for dentistry tuition subsidies  can no longer be justified,  by comparison with tuition  subsidy costs for medicine.   The private benefit to those who practise dentistry is also considerable,  and should be borne by the  student (through the  loan system).

Savings

1994/95            1995/96            1996/97

1.35                  2.71                  2.71

Risk

There will be high political risks as the institution(s) are likely to pass their

costs on to the students in increased fees.    The fees could rise by up to

$15000 each per student if the university were to seek full compensation for

the current costs windows, and, on top of the existing fees for dentistry students of over $7000, would create a possible fee regime of up to $22000 per student.  There would be likely to be consumer resistance from existing students, reactionllobbying from health groups and the dentistry profession,

a decrease in participation in dental training, and flight to overseas universities.   There is likely to be a transfer of costs of compensatory fees set by the institutions to the loans scheme.

[32]      On    4   February     1994   a  Revised   New   Policy   Proposals   (Additional expenditure, compensatory savings —  1994/95 Budget) was delivered  to the Minister with  STO6 included.    STO6 appeared  again  in  a further  paper,  Refined New Policy Proposals (Additional expenditure & compensatory savings —  1994/95 Budget on  16

February   1994.

[33]      On  3  March   1994  the  Minister   suggested   to  his  Ministry   officials   that  “it might  be preferable to phase  the  tuition  subsidy  reduction in over  three  years”  and sought  advice  as to how that might  best be done.  Subsequently, a three-year phased reduction and  associated  calculations were  included  in  a revised  version   of  STO6. The revised  proposal,  which  contained  no reference  to equity  and the private  benefits of dentistry,  read:

Description

2            It is proposed that  the dentistry tuition funding rate (base value

$40,334 in 1994) be reduced in three stages (1995 to 1997 academic years) until it is the same as the medicine funding rate (base value

$25,001 in 1994).

Objectives

3The current tuition subsidy rates for dentistry were determined at the  time  of  the  tertiary  administration  reforms  on the  basis  of particularly  high  historical  costs  at  the  time.      This  arbitrary reduction would equalise the dentistry and medicine categories and would rationalise the number of categories.

Problem Definition

4There is some political risk in this proposal if institutions pass on the reduction in funding categories directly to students in increased fees.   The fees could rise by up to $5,000 per year over the three years.  This would be on top of the 1994 fee for dentistry students of

$7,600.   There would be likely consumer resistance from existing students,  reaction/lobbying  from health groups  and the  dentistry

profession.

Evaluation

Cost

5The savings from the  progressive reduction  of  dentistry  funding category to medicine funding category are set out in table one

TABLE ONE -

SAVINGS FROM REDUCTION OF DENTISTRY FUNDING CATEGORY

$ million

1994/95         1995/96         1996/97         1997/98

Savings                0.476             1.429            2.382             2.858

[34]      On 24 May  1994 a new  document  was prepared  for the Minister  in response to specific  questions about  some  of the Ministry’s  proposals.    Included  in this  paper was  a further  revised  version  of Policy Specflcation  STO6, which  contained a new paragraph:

NOTE: In answer to Ministers’ specific questions

It is unclear how the University  of  Otago would react to  the  proposed reduction.    It  may choose  to  pass the  impact of  the  funding  reduction directly  on to  students which  will  have a dampening  effect  on student demand.  However, given the current excess in demand the University will still  have no  problems  meeting  the  quota that  is in place  for dentistry courses.  Alternatively, the University may choose to spread the reduction across all their students, in which case the impact will be greatly reduced.

[35]      At  Cabinet  meetings  on  27 and 30 May  1994, the  cuts  to the  dental  tuition subsidy   sought   by  the  Minister   were  approved.    On  29  June   1994  the  Ministry prepared a paper  for the Minister  outlining  the options  available  in the event  that  the University “indicate  that  in the  light  of the  proposed  reduction to the  cost  category for  dentistry   announced  in  the  Budget   [it]  will  discontinue  its  current   Dentistry

programme.”

[36]      Option  1 outlined  the possibility of seeking  tenders  from  other  institutions  in New  Zealand  and Australia with  a view to offering  a dentistry  programme at the new level  of funding.   Option  2 suggested  that the Government could  consider  ceasing  to

train   dentists   in New  Zealand   for  a  period   and  target   its  immigration  policies   at importing  qualified   dentists  from  overseas   countries.                    Option  3  bears  repeating  in full:

Option 3: Set up a Review of the Dentistry programme at the University of Otago

13          The Minister of Education could indicate to the University of Otago that Government would set up a review of the Dentistry programme at the University.   Such a review should include international comparisons and peer review from other high-cost disciplines such as medicine.  An eminent person  with  credibility  in  the  university  sector  such  as  Dr  Norman Kingsbury could be engaged to chair such a review.   The outcome of the review could be a series of recommendations to the Minister of Education on  the  appropriate  level  of  funding  for  dentistry  programmes  in New Zealand.

Comment on Option 3:

14         Should  a   review   exercise   as   outlined   above   recommend   to Government that the current level of funding for dentistry is too high  it would then justify Government’s decision to reduce the current funding for this programme to Otago University.

15          However,  should  the  review  indicate  that  the  current  level  of funding  (cost  category  F)  (base  rate  of  $40,334   per  EFT  place)   is comparable internationally then there could be a problem for Government is [sic] deciding that while the review exercise supported the current level of funding, Government was not prepared, or could not afford to continue to pay the high level of funding for that particular programme.

[37]     On 27 June  1994 Mr Catherwood wrote to the Minister  in the following  vein: BUDGET           DECISION         ON    A   DECREASE   IN   THE     TUITION

SUBSIDY FOR DENTISTRY

Background

1.The Government has decided as part of the 1994/95 budget that the dentistry  base tuition  subsidy currently paid for the  education and training of dentist trainees will be reduced in three stages over the

1995, 1996, and 1997 academic years until  it reaches the same level as the base tuition  subsidy for medical students.   The base tuition subsidy for dentistry reduces from its current value of $40,033 per equivalent full time student (EFTS) to the level of the base tuition subsidy   for   medicine   (currently)    $25,001)  over   three   years. [Emphasis added.]

2.      The  95%  Study  Right  tuition  subsidy  for  dentistry  is  currently

$38,371.  This figure will reduce over three years in equal reductions

to the level of the Study Right tuition subsidy for medicine (currently

$23,751).

3.      The 75% Non-Study Right tuition subsidy for dentistry is currently

$30,251.  This figure will reduce in 3 equal reductions over 3 years to

the  leveL  of  the  Non-Study  Right  tuition  subsidy  for  medicine

(currently) $18,751).

4.     The following savings are expected from this decision:

1994/95               1995/96            1996/97            1997/98

$million               $million            $million            $rnillion

0.476  1.429               2.382                2.858

5.These savings are being redirected to fund your new policy proposals on teacher development.

6.The Vice-Chancellor  of the  University of  Otago  should receive  a letter from you following the presentation of the budget to inform him of  the  decision.    The  draft  letter  attached  for  your  consideration should  therefore  be  sent  on   1      July   1994 following  the  budget presentation on 30 June 1994.

[38)      When  the  Budget   was  delivered   on  30  June   1994  the  reduction   in  dental subsidies   were  announced.     They  were  described   as  putting   funding   for  dentistry students  “on to an equitable  basis with education  funding  for other professions.”

[39]     The following  day,  1 July  1994, the Minister  wrote  to Dr Graeme  Fogelberg, the  Vice-Chancellor of  the  University   of  Otago,  informing him  of  the  decision   to reduce  the tuition  subsidy  for dentistry  and the basis for the decision:

Government  has decided as part  of  the  1994/95 Budget,  that  the  base tuition subsidy currently paid through the Ministry of Education for the education and training of dentistry students will be reduced  in three stages over the 1995, 1996, and 1997 academic years until   it reaches the same level as the base tuition subsidy for medical students.  The base tuition subsidy rate for dentistry in 1998 will be identical to that for medicine which is currently $25,001.  [Emphasis added.]

In making this decision Government has taken into account that the base funding rate for dentistry ($40,334) is currently higher than for any other course  category,   including  medicine.  In  addition,   practising  dentists generally  are  among  the  highest  income  earners  in New  Zealand  and therefore  gain  substantial  benefit  from  their  years  of  taxpayer-funded training.       The current base subsidy for dentistry will be reduced in three stages by equal amounts over the 1995, 1996, and 1997 academic years.

Students will continue to have access to the Student Loan Scheme to pay for any increased costs they may incur as a result of this decision.

The Government is directing the savings made from this decision to other higher priority areas within Vote:Education.

Unbundling Funds from Vote:Health for Clinical Training in Health Courses

[40]     At the same time as the 1994 Budget proposals were being considered, the Ministries  of Health, Education and Finance were carrying out an “unbundling” process to improve transparency in government spending.  Up to that point  the clinical  training  costs  for medicine  and other health  professions,     although  not dentistry, had been included within the general funding received by hospitals from Vote:Health.  The unbundling exercise resulted in funds that  had been used  for clinical training in a variety of health-related courses, including medicine  but  not dentistry,  being unbundled from Vote:Health to Vote:Education.  A government announcement  on  24  April  1994 stated  that  from  1  January  1995 all  tertiary institutions would be required to use the funds allocated to them from the Ministry of Education,  after the  unbundling  process, to negotiate  directly  with the  relevant Crown Health Enterprise (CHE) for the provision of clinical training for their health- related courses.

[41]     On  19 May  1994, a paper  prepared  for the  Ministers of  Education  and Finance entitled Pre-entry clinical training: required adjustments to tertiary EFTS funding  categories, proposed that EFTS funding for clinical training in health-related courses could be allocated by way of additional sub-classifications, related to and incorporating the base funding categories for health-related programmes which the paper identified as EFTS funding categories B, C, D, E and G. Funding category F, the funding category for dentistry, appears to have been specifically left out of the list.

[42]     The Ministry of Education suggested that 13  new clinical training funding sub-categories should be established for a number  of health-related  programmes including medicine, pharmacy and physiotherapy (“Option A”).

[43]     The Treasury favoured the introduction of a flat clinical funding subsidy for all clinical training course/programmes (“Option B”) but suggested a transitional option (“Option C”) of only 5 new clinical funding sub-categories.  It also raised the concern that to increase EFTS funding to medicine for clinical training would be

inconsistent with the current  government initiative  to align funding  for medicine and dentistry.     That  concern   was  explored   in  more  detail  in  a  revised   version   of  the proposal,  prepared  on 22 July  1994:

Evaluation of options

29The Ministry of Education considers that its proposal is consistent with  Cabinet decisions  and ensures medicine  is given the  same treatment recommended for funding the clinical component as the other health professions.

30The Treasury points out that, if either the Ministry of Education’s proposal   for  13    new   funding   categories   or   the   transitional alternative  of  5  new  categories  is adopted, then  the  dental and medical tuition subsidies would no longer be aligned by 1997 as was announced in the 1994 Budget.  It is not clear on what grounds medical  training  should  be subsidised by a greater amount than dentistry.

[44]      It is unclear  why this paper  should  have excluded  dentistry  as a health-related course  requiring  clinical  training  or why  no-one  was alerted  to the fact that  dentistry was  being  excluded  from  clinical  training,  despite  the anomaly  being  adverted  to by the Treasury.    The  Crown’s  explanation was that  no additional  clinical  funding  was given  to dentistry  because  dentistry   students  did  not  require  access  to hospitals  for the provision of clinical  training.

[45]      A  further   version   of  the  paper,   again   dated   22  July   1994,  included  the following  revised  “Treasury  View”:

20Treasury has concerns about increasing the proposed level of the medical undergraduate tuition subsidy, as a decision to do so would result in medical undergraduate tuition subsidies being higher than those for dentistry.  The reductions in the dentistry tuition subsidies were intended to align the dental tuition subsidy with the medical tuition subsidy.  It is inconsistent to propose a higher rate of subsidy for some medical students given that the public and private benefits of dentistry and medicine are thought to be similar.   The proposed adjustment to the undergraduate medical category should be zero.

[46]      The   final   version    of   this   paper   dated  1      September   1994   contained   a recommendation that  if the  Ministry of Education’s preferred Option  A were  to be adopted   it  should   be  as  an  interim   measure   only  and should   be  reviewed  by  31

March  1995 as part of the government-commissioned Todd work programme.

The Second Decision: The Refusal to Reverse the First Decision

[47]      On  6 July  1994 Dr  Fogelberg wrote  to the  Hon  Lockwood Smith  detailing specific  concerns  the University had with the dental  subsidy  reductions.    The matters he raised  were:

1.Your  reported  statement  that  the  School can  achieve  efficiency gains.   We would like to know on what empirical evidence this claim is based.

2.The claim that the cost of educating dental students is the same as for Medical students.   This is factually incorrect.   The University has to carry all the costs of clinical work for Dental students, this is not the case for Medical students.

3.The  impact  which  this  announcement  will  have  upon  students currently enrolled in our Dental degree ... If substantial increases in fees are made for  1995 and beyond I  will be surprised if  some students do not withdraw.

4.         The impact which this proposal will have on future student choice.

I have little doubt that the Government has succeeded in creating a

psychological barrier which will work against its policy of equal educational opportunity ... We believe that with this proposal Government  has  completely  overlooked  the  implications  of  its policy to have equal access to all tertiary education programmes.

5.The manner in which Government has chosen to communicate this change in funding to us. Surely in the interests of building a strong working relationship and trust a better course of action would have been for Government to consult about what was being contemplated and   to   give   us   a   chance   to   respond   before   making   any announcement.

[48]      The Minister  responded to Dr Fogelberg  on 11 August  1994:

I acknowledge that this was a hard decision, both to make and to accept, but believe that, in the interests of equity, it was a reasonabLe decision in the circumstances.

The Government’s position is that the current tuition subsidy which exists for dentistry is excessive by comparison with other forms of training,  in view of the high incomes subsequently earned by dentists and the direct financial  benefit dentists derive personally from their training. [Emphasis added.]

[49]      Similar  reasons   were  advanced  by  the  Prime  Minister,   the  Rt  Hon  James

Bolger,   in  a  letter   of  reply   he  wrote   to  a  concerned   student,   Justine   Brock,   on

9 August  1994.  Ms Brock  had written  to the Government expressing concerns  about

the  funding  cuts  and  specifically referring  to the differences in funding  sources  for clinical  training  at the Medical  and Dental  Schools.   Mr Bolger’s  response  was:

The Government is ensuring that a quality, affordable tertiary education is made available to a greater number of New Zealanders than ever before.  As a means  of  achieving this  goal,  some  of the  inequities inherent  in the funding  of  tertiary  education  have had to  be addressed.    Based on the expectations  New  Zealanders  have,  of  the  tertiary  education  sector,  I consider the reduction in the tuition subsidy for dental students to have been reasonable.

The Government’s position is that the current tertiary tuition subsidy which is paid for dentistry training  is excessive by comparison with the tuition subsidy paid for other forms of training.  In view of the high incomes earned by dentists, and the direct financial benefit dentists derive personally from their training, a decision was made to reduce the level of the tuition subsidy for dentistry training to that paid for medicine, over a period of three years.

The University of Otago Prepares a Submission on the Issue

[50]     The  University  and the  members   of  government  involved   in  the  decision- making  process  set up a meeting  to discuss  the issues  raised  by the University.   On

16 August   1994  the  University   sent  the  Minister   a  submission  it had  prepared   in anticipation of that meeting.   The executive  summary read:

1.        Even at current fee levels of $7,600 per annum it is possible that some dental graduates will never repay their loans.

Analysis shows that a student entering dentistry in 1995 borrowing his/her  full  entitlements  would  have to  earn  an  average annual income of $58,573 from age 24 to 65 inclusive to repay the loans taken out during his/her university study.   This average is higher than the average mean life income earned by dentists throughout their career on an annuaLised basis.   1991 census data shows that at age 55 the average dentist’s income is $56,958.

2.If student tuition fees are increased to an average of $12,000 per annum the problem will be exacerbated.                   Many student [sic] will never repay their  Loans  since an average income of  $70,412 per annum will be required to achieve this.

3.If student fees rise to $20,100 per annum and a student borrows to finance his/her fees and other expenses he/she will have to earn an average annual income from age 24 to 65 inclusive of $92,210 to repay the debt in full over his/her working life.  This is nearly twice the  current  mean  income  earned  by dentists.     Therefore  dental students will, without voluntary repayments, never repay their loans in full unless their incomes rise leading to substantial increases in the charges which they make for dental services.  This is obviously

not in New Zealand’s best interests and will lead to an erosion in the quality of dental care and hygiene.

4.Offers of dental school places are already being turned down.  With the increase in fees to $7,600 for 1994 some 29 students who were only offered places in the dental school declined to accept them. More than half said that the reason was the high fee level. This is a clear warning that the Government’s policy of equity in educational opportunity in dentistry will collapse.

5.Current  university  funding  for  dentistry  includes  clinical  costs whereas that for medicine does not.

In New  Zealand the  university funding cost category  for  dental education is more than that for medicine because the university has to fund all the clinical  costs of training students.    Costs per efts (inclusive  of  gst)  at  Otago  are teaching  $21,785;  clinical  work

$18,271; total $40,055.

6.        Medical clinical costs are funded by the Che’s through vote health.

If a comparison is to be made, it is either by comparing only the

teaching costs for dental and medical education or by comparing both the teaching and clinical costs.   A simple comparison of the cost categories for dentistry and medicine is misleading and incorrect.

7.Dental education costs in New Zealand are comparable to those in Australia.   Detailed data obtained from four of the five Australian dental   schools   shows   quite  conclusively   that  New   Zealand’s university dental education costs are in line with those in Australia. We are not inefficient when compared to the Australians.  What should be noted is that both New Zealand and Australia are more than cost competitive internationally.   Our costs are under those in the United States, Canada and England.

[51]     Part 4 of the submission covered  the costs of running the dental school:

4.THE COST OF DENTAL EDUCATION AT THE UNIVERSITY OF OTAGO

Currently Ministry funding provides for both the teaching and clinical training  of dental students.   By contrast current Ministry funding for medical  education  makes  no provision  for  medical  clinical  training which is provided for in the Health vote.

A copy of the School of Dentistry’s budget for the 1994 year is given on the following page.  The clinical component of this budget amounts to

$18,271 per efts or 46% of the school’s total budget.

The net cost of the clinical operation for 65,000 patient attendances is

$3 .983 million and these activities relate to two areas:

the  provision  of  clinical  training  for  undergraduate  and postgraduate students

-    the  service of  a dental hospital providing  dental  care to eligible persons;  services not available  from a dentist  in private practice due to special needs of the patient; basic dental services for low income adults who are unable to attend a private dentist; maxillofacial surgery.

At the present time the university receives only $120,000 per year from

Healthcare Otago for the provision of these services.

The  Ministry  of  Education  funded  the University  of  Otago  $7.49 1 million  in 1994 for Dentistry comprising 69 study right and 159 non study right efts with supplements for 3 wholly research efts, 1  foreign wholly research efts and 1  extramural efts.  The funding received from the New Zealand government is $38,317 for study right students and

$30,251 for non study right students. Clearly the reductions proposed in the  Government’s budget will have a severe impact on the school’s finances.

It will be impossible to absorb the total reduction in funding of $2.8 million over without substantial student fee increases if the quality of dental education in New Zealand is to be maintained.

Details of the 1994 School of Dentistry budget follow:

Teaching        Clinical          Total

Expense  $000s             $000s             $000s

Academic Salaries         1,578              1,778             3,356 (note 1)

General Salaries            709                 1,658             2,367 (note 2)

Salary Related Costs       127                 192                3 19 (note 3)

Materials/General Exps    620                828                 1,448 (note 4)

Occupancy  305                222                 527 (note 5)

Depreciation

- Building  86                  63                   149

- Equipment                  200                20                   220 (note 6)

Overhead  671                35                   706 (note 7)

Total Expenses             4,296             4,796              9,092

Income  75                   1,255             1,330 (note 8)

Net Cost  4,221             3,541              7,762

EFTS  218                218                 218

Cost per Efts                $21,785          $18,271          $40,055 (GST inclusive)

Note 1        Academic  salaries  include the  remuneration  of  all  staff involved in delivering patient care —  part time clinical staff, teaching fellows, house surgeons and 42.5%  of the core academic staff.  This percentage is based on the  1991 review and subsequent annual staff reviews...

Note 2        General  Salaries  include  the  remuneration  of  all   staff involved   in   clinic   administration,   auxiliary   services   and   support services.     These   include  appointments,  reception,   recalls,  patient records,  fee  collection,   nursing  and  associated  services,   technical services, radiology, equipment maintenance, custodial and stores.

Note 4       Materials and general expenses include the day to day non salary costs of operating the clinics, stores, workshop, laboratories and patient reception.

Note 5           Occupancy  includes  repairs  and  maintenance,  cleaning materials, security, rates, insurance and energy costs with the separation of costs between teaching and clinical operations calculated on a per metre basis.

Note 6       Depreciation   is   calculated   on   equipment   identifying research and teaching equipment separately from clinical plant.            The equipment depreciation for clinical plant is low because all the major items involved in running the dental clinics have been written off, being more than ten years old.  An additional $300,000, based on 10% of the estimated $3 million required to replace and update the dental clinics including sterilisation equipment, should be included when considering the cost of providing dental services.

Note 7         Overhead   has   been   allocated   to   clinical   services   to recognise the use of human resources and financial services staff within the university for services relating to patient care.

Note 8         Income includes contract income from Healthcare Otago of

$120,000 referred to earlier, $60,000 from Otago Polytechnic for the clinical training component for the dental hygienists course, and from patients  $45,000  for  specialised  oral  implants  and  $1,030,000  for general treatment...

[52]      Mr  Catherwood  prepared   a  briefing   paper   for  the  Minister   on  17 August

1994, in preparation for his  meeting  with  Dr Fogelberg  on  18 August   1994.   In  the paper   Mr  Catherwood  noted  there   was  substantial   criticism   from  dentists,   dental students,  the  Dental  Association and the University, and that  there  were  allegations that  the  decision  to reduce  dental  subsidies  had been  made  on the basis  of incorrect factual  information:

Decision to Reduce funding

8The decision to reduce the tuition subsidy payable to the University of Otago for the training of dentists was principally to rectify what was seen as an inequity in the EFTS funding model.    The tuition subsidy for dentists will now be reduced, over a three year period, to that of medical students.

9Dentists personally derive considerable benefit from their training, principally the potentially high incomes which a qualified dentist has the capacity to earn.   A report of graduate employment in 1993, prepared by the New Zealand Vice-Chancellors’ Committee, found that the average salary earned by dental graduates was, at  $40,645, the highest of any discipline ... The Ministry is of the opinion that such salaries are generally greater than those of  most university graduates and are a direct benefit stemming  from the choice of study at a tertiary level.

10The Ministry’s initial view is that comparisons with tertiary funding regimes in other countries (principally Australia, England and the United States of America) indicate that dentistry and medicine are usually funded at roughly equivalent levels.    The Ministry is undertaking further research to verify the validity of this conclusion.

11The Ministry believes a distinction needs to be made between the funding  provided  by  Government,  and   the  total   costs  of   the programme.

12The university’s position is that a major factor in the cost of dental training is the cost of clinical training.  The provision of the dental hospital is a major component in these costs.

Student loans

17         The Ministry would agree that it is likely that some students would never repay their loans.  This cost would be borne by the state and has been included as a component of the funding for the Student Loan Scheme.

Clinical Training

18Attached  ...  is an extract  from the  report  on dentistry  training undertaken by Coopers and Lybrand, the consultants who investigated   the   costs   of   clinical   training   in   health-related professions.   The conclusion from this  investigation was that the provision  of  clinical  experience for dentistry  training  by Crown Health Enterprises was cost-neutral.  This is due to the fact that the University of Otago operates its own dental hospital and very little training is provided by Crown Health Enterprises.

19       The EFTS  funding,  applied  by the University to  the  School of Dentistry, subsidises the total costs of the operation of the School. The School, in turn, provides free or low cost dental services to people in the Dunedin area, under the guise of practical training. The net effect of this is that Vote:Education is subsidising the dental care and treatment to adults who are fortunate enough to live within the Dunedin area. You may wish to suggest to the University that it considers charging fees to recover costs.

20The Ministry’s position  is that  further study and analysis of  Dr Fogelberg’s  submission on dentistry clinical training  is required. One option officials would like to explore with officials from the Ministry  of  Health  and  Treasury  is whether  the  costs  of  the provision  of  dental  care  to  the  Otago  region  and  the  costs  of dentistry clinical training should be “unbundled” and treated separately.

Fees payable by students

21The announcement of the reducing tuition  subsidy has prompted most observers to anticipate a proportionate rise in the fees which an enrolled dental student will be expected to pay.          It is important that the Government stress that it expects the University to make efficiency gains.  Fees are the sole responsibility of the University’s Council which, in a competitive environment, should be ensuring that the efficiency of the university translates  into affordable fees for enrolled students in all disciplines.            Last year the University of Otago increased its fees to match the reductions in tuition subsidies. You may wish to stress that you would expect the University to achieve efficiencies when considering the setting of fees for 1995.

Other issues

24The Ministry advises that it is for the University of Otago to justify the continued operation of the School of Dentistry and to present a case as to why dentistry ought to cost more to teach than medicine. The Ministry suggests you may wish to ask Dr Fogelberg whether he believes dentistry training ought to cost more than medicine...

[53]    On   18 August   1994  a  Ministry   paper   was  prepared   for  Mr  Catherwood, commenting  on  the  submission  from  the  University.    The  paper   summarised  the concerns  raised  by the University and suggested  responses  andlor solutions  to those concerns.   In response  to the concern  that fees for dentistry  would  rise, the authors  of the paper  pointed  out that  the university should  concentrate on efficiency  gains  and also  suggested that  it might  consider  passing  the effects  of the subsidy  reductions on to all Otago  University students  by charging  a flat rate  for  all courses.   This  would

mean  reversing  the  University’s  firm  policy  of  not  cross  subsidising  between courses.

[54]     The University  had also expressed concern at the high level of debt that dentistry students would incur under the student loan scheme if fees were raised. The view taken by the authors of the paper was that repayments of the student loans incurred were income-contingent and the repayments not onerous.

[55]     Paragraph (c) of the paper addressed the issue of funding for clinical training:

c        It is incorrect  to seek to  align the dental tuition subsidy with that of medicine  as   medical  students  receive  subsidised  clinical training through the CHEs

•From  January  1995  onwards  all funding  for   pre-entiy clinical training will be funded from   Vote.Education.  Previously, the clinical component of  medical undergraduate  training was funded through Vote:Health. This ended  in the 1994-95 budget with a fiscally  neutral transfer of funding from Vote:Health to Vote:Education.

•Ministers  have yet  to decide how the money that was  transferred from  Vote: Health to Vote.Education, will be allocated among different clinical courses.  The Treasury has recommended that funding for pre­ entry clinical training for medicine  be set at the same  level as funding for   pre-entry    clinical training  for   dentistry.        If         the   Treasury recommendation  is adopted any funding  disparities between dentistry and medicine will evaporate.

•It  appears  that  the School  of  Dentistry,  unlike  the  Schools  of Medicine  has the ability  to generate direct  income from   its clinical patients and can and should use this to off-set its clinical training costs.

[56]     Paragraph   (d)  stated  that  international  comparisons  about  the  cost  of providing  dentistry  training  were  not  relevant  as  the  decision  had  been  made primarily to ensure that “courses such as medicine and dentistry which have similar net public benefits receive similar funding”. This despite the justification at the time the decision was made that, internationally, medicine and dentistry were funded at similar levels.

[57]     Paragraph (f) of the paper confronted the allegation by the University that high fee levels were deterring low-income students from studying dentistry and that the course would become the preserve of the wealthy.   The authors of the paper suggested that an education campaign about “the benefits of the loan scheme” might

be of assistance.   They went on to state that if low-income students were still not taking  up  student  loans then  it  was  possible that  could  be  attributed  to  risk- averseness and there was little the Government could do about that.

[58]    In  response  to the  University’s  concern that  potential  dentistry  students would take up law and accountancy rather than dentistry, the authors of the paper said this would mean students would not over-invest in dentistry, thus ensuring that New Zealand did not end up with an over-supply of dentists.

[59]    The authors did not consider that it was certain that fees charged by dentists would rise in the future as a result of raised tuition fees, but stated that if they did, it was appropriate that the users of dental services pay for that  rather than  all tax payers.  The effect of higher charges on low-income families could be addressed by providing a subsidy to low-income families directly.

[60]     Part Two of the paper was entitled The Argument for  Reducing the Tuition Subsidy for   Dentistry  Training.  It  identified five justifications  for the  subsidy reduction: namely, that the cost of courses should reflect their net public benefits; the private benefits of dentistry were high; that the student loan scheme meant that higher tuition fees should not be a barrier to dentistry training; that it was appropriate that the users pay for increased dental charges if that occurred; and that subsidies for dental care could be provided directly to low-income families if necessary.  The paper concluded:

5The University of Otago  is to be commended  for compiling such a comprehensive report on this issue.                 However,   in our view, the arguments they raise are not convincing.       The  University’s argument focuses on the costs of dentistry tuition, rather than the benefits of a dentistry  degree.  The suggestion that dental tuition fees should be kept low in order to ensure cheaper dentistry service fees for low-income earners is very inefficient.   The reduction  in the dentistry tuition subsidy was appropriate given that the net public benefits of dentistry are similar to medicine, and that there are high private benefits arising from the practice of dentistry.

[61]     This  paragraph  confirms  what  is evident throughout  the  paper;  that  the authors did not properly consider what the University had told them and chose to focus only on those areas of the University’s submissions that they could  argue

strongly  against.    The  focus of  the  University’s  submission had  been  that  the government  had failed   in its stated  intent to align funding  for   medicine  and dentistry because of a lack of understanding offunding sources and structure.

On  19 August  1994 Dr  Fogelberg  wrote  to  Mr  Bolger  again,  expressing  the University’s concerns and pointing out some apparent mistakes the government had made.  He reiterated the fact that clinical funding for medicine and dentistry came from different sources and that the way in which clinical training was provided was fundamentally different because of the role of the public hospitals as opposed to the University’s own stand-alone dental clinic.

[62]     Dr Fogelberg also corrected an apparent error in the information provided to the government regarding  the total  cost to the government of  funding  a dental student.  The government understood that it was  $175,453 per student but the letter attached   a  table   with  the   correct  calculations  compared  with  the   incorrect calculations on which the government relied:

STATE SUBSIDY RECEIVED FOR DENTISTRY

As stated in Towards 2000 document   $175,453

University of Otago calculation  $139,306

Year  1

1994 Cost Window   1994 Cost Window

Costcategory      Efts    Study right     Non study    Total                  Study right    Non study     Total right             right

Intermediate   Science          1.2000   $9,468                   $11,362   Dentistry   $38,317                 $38,317

Year 2

Dentistry     Science         0.2250    $9,468                   $2,130     Dentistry    $38,317                 $38,317

Health Sciences   0.2276   $11,927                  $2,715

Dentistry        0.7100   $38,317                  $27,205

1. 1626

Year 3

Dentistry     Dentistry       0.6374    $38,317                  $24,423   Dentistry   $38,317                 $38,317

Dentistry       0.3626                 $30,251     $10,969

1.0000

Year 4

Dentistry       Dentistry         1.0000  $30,251      $30,251    Dentistry                  $30,251    $30,251

Year 5

Dentistry       Dentistry         1.0000  $30,251      $30,251    Dentistry                  $30,251    $30,251

S139,306  $175,453

[63]      Dr  Fogelberg   also  took  issue  with  the  stated  median   figure  for  a  dentist’s salary  of $63,000,  pointing  out that  according  to the  1991 census  the average  salary was  actually   $55,000.    He  outlined   the  potential   level  of  the  loans  that   dental

students  would  incur  if the planned  cuts went  forward.   A similar  letter  was  sent  by

Dr Fogelberg to the  Hon  William  Birch,  the then  Minister  of  Finance,  on the  same day.  Both letters  were copied to Dr Smith.

[64]      On  8  September1994  Dr  Smith  wrote  to  Dr  Fogelberg  advising   that   the Government was not prepared  to change  its mind  over the  subsidy  reductions.  This letter is relied  on by the plaintiffs  as “the second  decision”:

Thank  you  for  the comprehensive  briefing  you  provided  to  me on the funding of dentistry training on 18 August 1994.                 Thank you also for your further letter of 19 August 1994 on the matter of the tuition subsidy paid to the University of Otago for the training of dentists.

I  appreciate  the  constructive  way    in which  you   have  presented  the University’s  position.   I  also appreciate your commitment  to  investigate ways of  achieving  efficiencies within the University to minimise  impact upon students.

The decision to reduce the tuition subsidy for the training of dentists was taken  by Cabinet, and I am not in a position to rescind  it.     I  should be grateful if you would monitor the impact of the inevitable student fee increases upon student enrolments in the dental school for 1995, and advise me of the results once your 1995 enrolments are finalised.

As I indicated at our meeting, I am prepared to investigate ways of assisting the University to make the transition to the new tuition subsidy rates for dentistry training.  I am therefore seeking a meeting with my colleague, the Minister of Health, to discuss the funding of community dental care services in Otago...

I note the points you have made about student loans.  While it may be true that a student would not necessarily repay the full loan if payments were made at the minimum rate over the dentist’s working life, a higher rate of repayment is always possible...

I  shall continue  to  monitor the  issue of  the tuition  subsidy  funding for dentistry training, and would be grateful if you would keep me informed of developments.

[65]      Dr Fogelberg replied  to Dr Smith’s  letter  on  12 September 1994 asking  that the  government  review  the  decision   as  part  of  future budget   considerations,  even though   the   1994  decision   was  unable   to  be  reversed.     He  also  noted  that   some community dental  care  services  would  have  to be cut back  or  eliminated   if  further funding  was not forthcoming.

Funding for Community Dental Services in Otago

[66]      On  2 September  1994  the  Hon  Lockwood  Smith  wrote  to  the  Minister of Health,  the Hon Jenny  Shipley,  regarding  the funding  of the dental  school  for its role of providing community dental care:

I met recently with Dr Graeme Fogelberg, Vice-Chancellor of the University of Otago, to discuss the Government’s decision in the Budget to reduce the tuition subsidy funding of dentistry training to the level of the tuition subsidy for medicine, over a period of three years

2During the course of the University’s presentation of its case to me, reference was made to the University’s role in providing community dental care services to the people of the Otago region.  The cost of providing this service has been a major factor in the high tuition subsidy previously paid for dental training.

3              I have indicated to the University that I do not wish to review the Government’s  Budget  decision  on the  reduction  of  the  tuition subsidy rate for dentistry training.

4I  did indicate, however, that I would seek a meeting with you to discuss the matter.

5The University has provided me with data that,  if  it is accurate, suggests  there  is considerable  regional  variation  in  funding  of community dental care services around the country.    The figures provided by the University are as follows:

Area   Attendances           RHA Funding

Dunedin                65,000                   $120,000
Wellington             15,000                  $600,000

Christchurch          22,700                   $1,000,000

Auckland               27,000                   $2,000,000

Hamilton               3,000  $290,000

6These figures reveal that the cost of community dental care services in   the   Otago   region   has   been   subsidised   in   the   past   by Vote: Education.

7I understand that officials from Health and Education have met, and have agreed that a first step would be to investigate and identify the actual costs of providing community dental care services in Otago. This   ‘unbundling’  of   costs  would  need  to   involve  both  the University and the Regional Health Authority.  A report could then be made to us jointly to consider further action.

[67]      During   September  1994,  Dr  Times, the  Dean  of  the  Dental   School,   gave  a speech   to  the   New   Zealand    Dental   Association  during   which   he   outlined    the University’s concerns  over the subsidy  reductions.   A copy of his speech  was  sent to Mrs   Shipley,    who   asked   the   Ministry    of   Health   to   advise   her   whether   the

implications  of   the   funding    cuts  on   dental   fees,  training    and  care   had   been

understood by the  Ministry  of Education at the time  of the decision.   She received a report   on  27  September  1994,  The Ministry  of  Health Report,  advising   her   in summary  that:

Ministry of Education officials did not appear to have considered, prior to the announcement in the 1994/95 budget, all of the possible impacts of the decision to reduce the subsidy currently paid from Vote:Education for the education  and training  of  dental  students to the  level  paid  for  medical students.  Officials also appear not to have taken into consideration the fact that the training of medical students is also supported through Vote:Health. Consultation with the Ministry of Health during policy development would have assisted with the consideration of potential impacts.

It  is the view  of  the  Ministry  of  Health that  addressing the  funding  of community dental services in the Otago region, while necessary in itself, will not overcome the financial problems of the School of Dentistry brought about by the measures in the 1994/95 budget.  The only real way to address these problems appears to be to revisit the budget decision.

[68]     The   substantive  part  of   the   report   reveals   that   the   Ministry  of   Health undertook the  sort of investigative exercise  one might  have  expected  the Ministry of Education to have  undertaken before  making  the  1994 decision.    A copy was  sent to the Ministry of Education at Mrs  Shipley’s  request.   It is worth  repeating  large  parts of the paper  in full:

The cost of clinical training

The budget decision to lower the dentistry base tuition subsidy to that for medical students is based on the assumption that the current subsidy levels are comparable.  However, as the speech given by the Dean of the School of Dentistry makes clear they are not.

Currently  the  costs  of  training  medical   students  are  met  from   both Vote:Health               and      Vote:Education.     Vote:Education   meets   the   costs associated   with   the   schools   of   medicine  teaching   medical   students. Vote:Health  meets the costs  associated with clinical  training  of  medical students.      Clinical training  is provided to 4th 5th and 6th year  medical students and is currently funded out of the personal health care payments made by RHAs to CHEs. Virtually all of this funding for clinical training is provided to 6th year students ($6.127M out of the $6.157M total) who, in addition to  receiving  training  with  CHEs, are also  paid a small  salary. These costs (and the benefits the CHEs derive from having 6th year students training on their  premises) were recently “unbundled” and the nett costs identified. A comparison with dental students is shown below.

Financial support provided by the State to medical and dental students in 1994

dental student       medical student     6th year medical

(2nd —  5th yr)        (2nd — 6th yr)             student

Vote:Education

Subsidy  21,763                  25,001                  25,001

Vote:Education

clinical training   18,270  nil  nil

Vote:Health

clinical training  nil  4,561                  22,963

Notes:

The split between dental education and clinical training is based on figures provided by the School of Dentistry in its I 994budget.

2Two alternatives  are given for medical students. In the first, the cost of clinical training  (including  6th year salary) is spread across 2nd to 6th year students.  In the second, the cost of clinical training is confmed to 6th year students.

3It is assumed that the medical baseline tuition subsidy reflects the actual cost of medical training.

There are a number  of  assumptions underlying the above  figures.   The Vote:Education  subsidy  is the  base  line tuition  subsidy.  For  medical students this is currently $25,001. For dental students it is currently $40,033 (but this also meets the cost of clinical training).  What training institutions actually receive will be based on the mix of Study Right and non Study Right students.   For comparative purposes the base line has been used in these examples for medical students and the base line figure, nett of the clinical training costs identified by the School of Dentistry, shown for dental students.   It allows an approximate identification to be made between the current  levels  of  funding  for  the  formal  “teaching”  part  of  dental  and medical student training.

Appropriate costing methodology

If an accurate comparison is to be made of the cost of clinical training for medical and dental students the same methodology should be used.         The medical student clinical training figures are largely marginal costs (indirect costs only include the marginal space, occupancy and administration costs that would be avoided if a particular training programme was scaled down or ceased to  be undertaken by a CHE).    “Slow down” costs have been included  and  any  financial  benefits  from  students’           clinical  workloads through reductions in numbers of other rostered staff have been recognised and offset against costs and extra staff required by crown health enterprises. The dental student clinical training  figures are developed on a different basis.    Because  the  School  of  Dentistry  is a  “stand  alone”  institution providing both education and clinical training the methodology used by the School  of  Dentistry  in budget  development  details  all  costs  of  clinical training ... Also, medical student costs are nett costs while those for dental students are gross costs and do not have the full benefits to the community taken into account.

These  two   factors,  the  basis  of  the  calculation  of  the  medical  student training figures and the use of nett costs for medical students and gross costs for dental students, will have the likely effect of understating the medical student clinical costs in comparison to that of dental students.

Community dental  services

RHAs purchase community and hospital dental services from some CHEs principally through hospital dental departments.

Community dental services at the School of Dentistry

Community  dental  services  are provided  in Dunedin  by  the  School of

Dentistry and are indirectly subsidised by Vote:Education.   The extent of

this  indirect  subsidy has not  been  identified.    The only  payments  from

Vote:Health to the School of Dentistry are:

$120,000 for surgical services (from Otago Healthcare)

$40,000   for   school   dental   service   management   (from   Otago

Healthcare)

$100,000 (approx) for adolescent dental benefits

The Dean of the School of Dentistry has advised Southern RF{A that unless the School can receive adequate funding from the RITA they do not see how they can continue to offer community dental services after 1 January 1995.

Historical basis for  this dual agency funding arrangement

The  Dean  of  the   School  of  Dentistry  in  his  speech  stated  that  the University’s previous understanding with the Government was that the payment  that  they  received from Health was  unrealistic  for  the  service provided.  However, this was taken into consideration when the grant from Education was determined.   This is confirmed by a 1968 letter from the Department of Health to the Otago Hospital Board...

The letter stated:

...on the subject of an increased grant to the University of Otago for services provided by the dental school, I  am setting out for your information an extract from a memorandum that has been received from the Secretary of the Treasury:

“It is agreed that $7,000 per annum is no longer a realistic charge for the dental services supplied.                 However, all of  a University’s income is offset against its needs in the calculation of the required quinquennial  grant.     Thus  any  increase in the  grant  for  dental services made prior to 1970 (the end of the current quinquennium) would require an equal decrease to be made to the quinquennial grant  paid  to  Otago  University  to  preserve  the         basis  of  the quinqennial  grants.         There therefore  appears to  be  no case  for making any adjustment in the dental grant paid.”

Impact of the decision to reduce the subsidy on student tuition fees at the School of Dentistry

Comment on the impact of the reduction of the student tuition fees on dental training  and  dental  care  is  necessarily  speculative.  Nevertheless  the Ministry of Health has some serious concerns about the possible impacts.

Matters considered by the Ministry of education

The matters taken into account in advice to the Minister of Education were:

•the  base funding rate from Vote:Education  for dental  tuition  fees is currently higher than for any other course category including medicine

•practising  dentists  generally are among the higher  income earners in New Zealand and therefore gain substantial private benefit from their years of taxpayer funded education

•there is some political risk in that individual student fees could rise by up to $5,000 per year for the three years

•students can access the student loan facility and cover the increased cost of tuition

•it is likely that there will be consumer resistance from existing students, lobby groups and the dental profession.

Matters  that  do not  appear  to  have  been taken  into  account  by  the

Ministry of Education

•the major issue is that officials do not appear to have taken into account that funding for dental training (both clinical and educational) comes from Vote:Education while the funding for medical training comes from both Vote:Health for clinical training and Vote:Education for the educational component.

•the estimates of medical student clinical training costs are composed of largely marginal  and “slow  down” costs.  As well,  medical  student training costs are nett costs while those for dental students are gross costs.  These two factors will have the likely effect of understating the medical  student  training  costs  in comparison  with  those  of  dental students.

[117]   Mr  Maharey’s  suggestions were  agreed to  at  the  Business  Committee’s meeting  on  26 January, and then  by  Cabinet on 31  January  2000.     The Prime Minister  released  a press statement on 31  January announcing that  subsidies for dentistry training would increase in time for the 2000 academic year:

Prime  Minister  Helen Clark and Associate Minister  of  Education  Steve Maharey said that the high fees paid by dentistry students under the previous National Government had been a disgrace.

“The  government  has taken this  decision on dental  fees  because of  the injustice  to  dentistry  students of  the previous  government’s  decision  to increase their fees in 1994 radically.

“The Tertiary Education Commission, soon to be established, will begin the process  of  reviewing  fees  levels  overall.    We  believe  it  is important, however,  to address this particular gross injustice in order that  students enrolling in dental school this year could do so on a much more reasonable fee level,” Helen Clark said.

[118]    On   3  February    2000   Cabinet   rescinded   its  decision   to  address   a  slight difference in tuition  fees  set  by the  University   of  Otago  in  2000  for  medicine   and dentistry.    The  amended  decision  ensured  that  fees for medicine and dentistry were completely aligned  in 2000.

[119]    The  Minister  of Education, the Hon Trevor  Mallard,  wrote  to Mr Edgar  and Dr Fogelberg on 7 February  2000  advising  them  of Cabinet’s decision,  and  seeking an undertaking from them  that the increase  in subsidy  would  be used to immediately re-set  dentistry  tuition  fees at the level of medicine  fees and refund  any fees already paid  at the higher  level.   He also noted  that the decision  was  an interim  measure  for the  2000  academic year  only  and invited  the University’s input  on strategies  for fee equalisation between  dentistry  and medicine.

[120]    On  15 February  2000  Mr Michael  McLellan wrote  to the Minister of Health requesting a refund  for his daughter,  who  graduated  from  the  dental  school  in  1998, of the fees paid by her for her dentistry  course.

[121]    The  Ministry   of  Education addressed  the  issue  of  reimbursement to  former dental  students  in a paper  of 3 March  2000:

The Government has not approved the reimbursement of former dentistry students for the higher tuition fees paid between 1995 and 1999. This is for several reasons:

•fiscal constraints —   reimbursing  all former students would cost approximately  $15 - $16 million;

•precedent that  such a compensation  would set.     Several other subjects received significant reductions in funding during the past decade (for example physiotherapy,  teacher education),  and all tertiary education courses experienced a decrease in tuition subsidy levels (on average  12% between  1991 and 1999), which may have resulted in higher tuition fees being charged  by institutions. If dentistry  students were reimbursed, it would be likely to result in claims for compensation from other students;

•considerable  difficulty  in validating claims from students affected by the 1994 policy decision.  It is known that the university charged different fees to students in different  years of study during the phase-in period. It is likely,  therefore,  that determining individual entitlements could be costly.

[122]    On 6 March 2000 Mr and Mrs Butchard wrote to Steve Maharey urging the Government to reimburse students from previous years.  They argued that it would be unjust for such a small group of students to bear the consequences of a mistake by the previous government, and that the uniqueness of the situation would mean that a precedent would not be set. As well, they suggested that the government could make any reimbursement conditional on the money being applied to the repayment of a student loan where the student had drawn on the scheme to pay for the fees in the first place.  That way, they said, there would be no fiscal consequences for the government because the money would be given straight back again.   Extrapolating this argument, it is possible to discern benefits for the government in reducing the loans of the affected students to a level at which they will be able to repay them over their lifetime; an outcome not currently achievable for many of the students of the dental school during the period 1995 to 1999.

[123]  Letters to Ms Gear on 17 April 2000, Ross Anning on 27 April 2000, and Mr Croxson and Mr and Mrs Butchard on 2 May 2000 from the Hon Steve Maharey outlined the Government’s position with regard to reimbursement of affected students, reflecting the reasoning in the Ministerial briefing paper of 3 March 2000 (paragraph [121]).

[124]    On 31  May 2000 the Cabinet decided to continue the increased dentistry tuition subsidy into the 2001 academic year and beyond.

[1251   These proceedings were instigated on 27 June 2000 when the Statement of

Claim was filed. An amended Statement of Claim was filed on 26 February 2001.

Table: Fees for dentistry and medicine at the University 1994-2000

Dentistry  Medicine

2hlh year            3rd year             4th  year             5th year

1994                $7,600               $7,600              $7,600              $7,600            $5,250

1995*      $10,100      $10,100     $10,100     $10,100    $5,467.50

1996              $12,783     $17,900     $11,800     $11,800      $6,450

1997      $19,950      $19,950     $19,950     $13,950      $7,210

1998      $20,060      $20,060     $20,060     $20,060      $7,820

1999      $21,590      $21,590     $21,590     $21,590     $9,180

2000       $9,180     $9,180     $9,180     $9,180     $9,180

*Final fees in 1995 were the result of a rebate after funding was provided from Vote:Health for community dental care. The original fee level for 1995 was set at $18,000 for  2nd  year students.

JUSTICIABILITY

Are the Decisions Reviewable?

[126]   The essential issue is whether the decisions under challenge are amenable to review by the Court.   The starting point is clearly the decision of the Minister in

1994 to reduce the dental subsidy component of the general grant for that year and to seek  Cabinet approval  accordingly.   In reaching that decision, the Minister was exercising  a  statutory power  of  decision: that  being  so, he was  bound  by  the prescribed statutory criteria.   Those criteria, which are mandatory, required him to determine the amount of the general grant to which the University was entitled in

1994, by use of the EFTS formula and in light of the University’s objectives.  For the reasons  I  shall give, I  am satisfied that the Minister exceeded the scope of his statutory authority under s199, by his misuse of, or failure to use, the EFTS formula as required in calculating the 1994 dental subsidy.  His misuse of, or failure to use, the formula was based on material mistakes of fact.  It also amounted to an arbitrary amendment of the EFTS formula; an eventuality not provided for under the Act.

[127]   The fundamental mistake made by the Minister was his erroneous belief that the  proposed reduction  in the dental subsidy would  align  that subsidy with  the subsidy being paid for the education and training of medical students.  The Minister erroneously believed that, for both dentistry and medicine, the EFTS subsidy supported both tuition and clinical training. In reality however the EFTS subsidy for medicine supported the cost of teaching only and the cost of clinical training was provided by a subsidy from Vote:Health.  The Minister was therefore in error as to the respective base tuition rates for dental and medical students, which in 1994 were not, in fact, aligned.

[128]   The Minister also erred in his oversight of the Dental School as a stand-alone dental hospital, and the implications this had for the cost of dentistry training.   He also erred in relying on the overseas’ figures supplied by his Ministry, because these

were not comparative and represented tuition costs only.    They did not include the cost of providing clinical experience.

[129]   Had the Minister, or officials on his behalf, consulted with the University as to  its  1994 operational costs and its efficiency; or consulted with Deloitte  Ross Tohmatu as to the basis for the base tuition rates for dentistry between  1990 and

1994; or consulted with the Ministry of Health about its role in subsidising clinical training for medical students, he would not have made such gross errors of fact.

[130]   All of the above matters were relevant considerations which the Minister was bound to take into account: they were “facts obviously material to the mandatory statutory considerations” in si 99: see New Zealand Fishing Industry Association Inc v Minister of Agriculture and Fisheries [1988] 1 NZLR 544 per Cooke P at 552. The Minister’s material mistakes of fact, his failure to take into account material facts, and his reliance on some irrelevant considerations (which I  shall refer to) render his s199 determination amenable to review.   I  will elaborate my reasons shortly.  As already adverted to, I am of the view that the Minister also had a duty to consult in the circumstances of this case and he failed to do so: see   SmithKline Beecham (NZ) Ltdv  Minister of Health [1992] NZAR 347.

[131]   However  I  do  not  find  the  second  and third  decisions  under  challenge amenable to  review,  for the following brief reasons.  The  second decision,  the Minister’s refusal in September 1994 to revisit his 1994 determination under the Act, was not the exercise of a statutory power of decision but a matter totally within his discretion.     The third decision, that of Cabinet in 1997 not to realign dental and medical funding, was a policy decision and accordingly not amenable to review by

the Courts.

Why the 1994 Determination Under s199 is Reviewable

Is there any discretionary element in s]99?

[132]   In the present case I find it questionable whether there is any true element of discretion in the determination of a general grant by the Minister under s199 (as

opposed  to the determination of a supplementary grant).   The Minister’s role in determining  the  amount   of  any general  grant  is  confined   to  fixing  the  amount in accordafice   with   the  current   EFTS   formula   costs   windows,   and  in  light   of  the objectives of an institution.

[133]    Even   if  there   were   an  element   of  discretion  in  the   Minister’s   power   to determine  general   grants   under   s199,  I  am  satisfied   that   the  basis   of  his   1994 determination was  so  erroneous   that  it could  only  be  categorised  as  irrational;   or unreasonable in the Wednesbury sense;  or unlawful.    On any basis  it was ultra  vires. There  is ample   authority   to  support  the  principle   that  an  exercise   of  discretion  is amenable to review  where  there  has been  a misdirection of fact  or of law,  or where the  outcome  of the  exercise  of the discretion  is irrational,  or such that  no reasonable person   could   have   arrived   at  the  decision:  see  Padfield  & Ors v  Minister  of Agriculture Fisheries and Food & Ors [1968] AC 997 (HL); Secretaiy of State for Education v Tameside Metropolitan Borough Council  [1977] AC 1014 (HL); New Zealand  Maori  Council  v Attorney-General  & Ors                 [1987] 1 NZLR 641 (CA); MacKenzie  District  Council v Electricity Corporation of New  Zealand  [1992]  3

NZLR   41  (CA);   and  Wellington City Council v  Woolworths NZ Limited  (No 2)

[1996]  2 NZLR  537.

The Crown ‘s Position Cannot Be Correct

[134]    To  reiterate  the  Crown’s position:  it is that  the  power  of the  Minister  to  set the amount of any general  grant under s199 is non-justiciable for three reasons:

First, it involves the allocation of scarce resources requiring the balancing of competing  economic  and  social  policy considerations.     The  Courts  are institutionally unsuited to resolving these kinds of problem, which are best left to be decided in the politicaL arena.  ... In this case the plaintiffs obtained a political resolution to the issue of the level of government funding for dentistry when the new government decided in February 2000 to provide a supplementary  grant to  the  University to  ensure  that  the  dentistry  and medical  fees  were  equalised.     Secondly, the  Minister  has  an  absolute statutory discretion to set the dentaL subsidy at whatever level he regards as appropriate.  Thirdly, the plaintiffs are in reality attacking the merits of the decision itself rather than the process.

[135]   The  core of the  Crown’s  argument  turns  on the nature  of the decision,  which it argues  was  a policy  decision  taken  into an Appropriation Act  and thus  for reasons

of parliamentary sovereignty or non-justiciability thereby  protected.    This  argument arises  from  the  fundamental  constitutional principle   that  all  expenditure  of  public

funds   must  be  authorised  by  statute  (Hogg  and  Monahan Liability  of the Crown

Carswell,  3id ed, p220).  On that basis the Crown’s  submission was that:

statutory  authority  for  the  payment  of  the  government  subsidy  for dentistry  is found in the relevant Appropriation Acts for the years  1994,

1995, 1996 and  1997 and their  associated Estimates.     Once Parliament

approved the relevant appropriation, that approval and the amount of government funding is not reviewable in the courts.

Once Cabinet made the decision to reduce the level of dentistry funding, the matter was included in the 1994/95 Budget round which expressly provided for  the  reduction  in the  dentistry  subsidy.     From  1994 onwards,  the appropriations Bills, presented in the House for debate, expressly referred to the dentistry funding rates in the associated Estimates.

[136]    Whilst  I readily  accept  the Crown’s  argument that neither  Cabinet’s  approval of  the  Minister’s decision   nor  the  Appropriation Acts  themselves  are  amenable   to review,   I  do  not   accept   the   argument  that   Cabinet   approval   or  the   subsequent enactment of legislation can retrospectively render  valid  that which  was unlawful;  or can  shield  an unlawful  exercise  of  statutory  power  from  review  by the Courts.   The fact that the Minister’s decision  was taken into the Estimates for  1994 and ultimately became   part  of  that  year’s  Appropriation  Act,  does  not  retrospectively  render  his determination lawful  or  immune  from  review.        The  supervisory jurisdiction  of  the Court   is  not  so  easily  ousted.         The  Minister’s   determination  of  the  amount   of  a general   grant   under   s 199  did  not  fall  within   the  category   of  a  general   funding decision,   ungoverned by  statutory  criteria  or any promulgated policy.   His  decision did  not  fall  within   the  category   of  decision-making  referred   to  by  M  Gronow   in Judicial Review of Ministerial Policy Discretion (Law  Institute   Journal,   September

1994, 835) at 836:

There are other areas, however, where no matter how important a decision is to the interests of a person affected, the courts will not interfere by imposing requirements of reason giving, natural justice or rationality on the grounds that the decision is one of government policy.   One example is, generally speaking, government funding decisions.  A person affected may well have a strong expectation that funding will continue to be allocated in a particular way and may have acted in reliance on that expectation.  Nevertheless, the courts will not intervene due to a recognition that, with perhaps only limited funds to distribute, a government will constantly have to alter its funding decisions.   It may not be able to accord procedural fairness: if the money isn’t there to spend, worthy causes may have to miss out.

[137]   Nor  can  a  lack  of  resources  serve to  validate  the  Minister’s  failure  tc determine the University’s  1994 general grant in accordance with the mandatory criteria in s199. An argument along similar lines was rejected by the House of Lords in R v East Sussex  County Council, Ex. p.  Tandy [1998] AC 714 (referred to iii

Daniels at para [119]) at 748-749:

[L]ack of resources  is relied upon to preclude any statutory duty arising. My Lords, I believe your Lordships should resist this approach to statutory duties.

First, the County Council has as a matter of strict legality the resources necessary to  perform its   statutory duty under section  298.     Very understandably  it does not wish to bleed its other functions  of resources  so

as to enable it to perform the statutory duty under section 298.  But it can, jf it  wishes, divert  money from   other educational, or  other,  applications

which are merely discretionary so as to apply such diverted  moneys to discharge the statutory duty laid down by section 298.   The argument is not one of insufficient resources to discharge the duty but of a preference for  using the money for  other purposes.  [Emphasis added.]

[138]   The effect of  an Appropriation Act on unlawful, or potentially  unlawful Ministerial decision-making, or on purported policy-making, was commented on by Baragwanath J in Daniels & Ors vAttorney-General  (HC Auckland M1615-SW99, 3

April  2002).    Daniels,  a case  decided subsequent to  the  hearing  in this  case,

concerned the formulation of a policy (known as “SE2000”) which regulated the manner in which children with special needs were to be educated. Such matters were already provided for in both the Education Act 1964 and the Education Act

1989 but SE2000 purported to extend and/or alter that policy.  The proceedings were based in both judicial review and on the plaintiffs’ rights under the New Zealand Bill of Rights Act 1990 and the Human Rights Act 1993.

[139]   The Crown in Daniels had argued that, to the extent necessary, SE2000 had been duly authorised by Parliament, especially in annual Appropriation Acts.  In similar  vein  (to this  case), the Crown had submitted that  issues of  adequacy of provision are not justiciable by the Courts. Baragwanath J found however that while there were indeed policy considerations involved in the provision of funding, such considerations were only determinative to the extent that they were consistent with the operative statute (at para [51]):

I am minded to accept the Crown’s argument that the provision which Parliament has made regularly each year for supply for education may be lawfully applied towards a special education regime; but only to the extent that such provision is not inconsistent with EA64 [the Education Act 1964] and EA89 [the Education Act 1989]. As Professor Enid Campbell has shown, the procedure for granting supply has no capacity for  amending or suspending the law: Parliamentary Appropriations (1971) 4 Adelaide Law Review  145, 162.  See Commonwealth of Australia v Colonial Ammunition Co Ltd  (1924) 34 CLR 198, 222-3. The material question is whether SE2000 is inconsistent with EA64 and EA89. [Emphasis added.]

[140]   As in Daniels,  the material question in this case is whether the Minister used the EFTS formula and the dentistry costs window developed under that formula as statutorily  required,  when  he  determined the amount  of  the  dental  subsidy  for inclusion in the University’s 1994 general grant. The answer is that he did not.

The  Minister exceeded the  scope  of his  authority   under  s]99   when  he  effectively amended the EFTSformula

[141]   The Minister’s decision in this case amounts  to a purported re-evaluation of the way in which EFTS funding was originally allocated to dentistry.  He singled out, on an apparently arbitrary basis, dentistry for a specific significant reduction, greater than the general reduction being applied at the time as part of the overall policy to reduce tertiary funding. I am satisfied that any change to the EFTS formula could not be made in such arbitrary fashion, because the EFTS system resulted from

a comprehensive review of educational funding, conducted over a lengthy period, for the purpose of unifying funding arrangements in the tertiary sector and with the intent of funding equivalent courses across the tertiary sector on an  equal basis. The fact that dentistry is taught in only one tertiary institution does not alter the purpose of unification.  In any case, dentistry has equivalents in other health science courses, such as medicine and veterinary science. For the Minister to single out one costs window for significant change in the absence of review of equivalent costs windows is not contemplated by the legislation and is unprecedented in the history of the EFTS scheme.

[142]   Reinforcing  my  view  that the  EFTS formula and  its costs  windows,  as developed, are not to be departed from arbitrarily, is the absence of any provision in s199 for change to the EFTS formula by the Minister.

[143]    The  Crown  ventured   to  suggest  that  the  Minister’s decision-making power under  s 199 is wholly  unfettered.   I am satisfied  however that  the  Minister  does  not enjoy   an  absolute   and  unfettered   discretion   to  alter  funding   levels  for  individual courses,   or  across   all  courses,   within   the  EFTS   system.   That   cannot   have   been Parliament’s intent.    Contrary  to the Crown’s argument,  the  Minister  is constrained by  the  purpose   and  object  of the  Amendment Act  and  by  the  mandatory decision- making  criteria  in s199 itself.   The situation  is reminiscent of that  in PadjIeld, where Lord Reid held  (at 1030):

It is implicit in the argument of the Minister that there are only two possible interpretations of this provision — either he must refer every complaint or he has an unfettered discretion to refuse to refer in any case.  I do not think that is right.  Parliament must have conferred the discretion with the intention that  it should be used to promote the policy and objects of the Act; the policy and objects of the Act must be determined by construing the Act as a whole, and construction is always a matter of law for the court.  In a matter of this kind it is not possible to draw a hard and fast line, but if the Minister, by reason of his having misconstrued the Act or for any other reason, so uses his discretion as to thwart or run counter to the policy and objects of the Act, then our law would be very defective if persons aggrieved were not entitled to the protection of the court.

[144]    It  is  the  principle   of  parliamentary  sovereignty  which   must  prevail.    The Courts    have    long   emphasised   their   inability    to   judicially   legislate:    likewise individual Ministers cannot  purport  to legislate  by acting  contrary  to their  statutory obligations.

It would amount to amending the Act by judicial  legislation.  In a sensitive and controversial field which the New Zealand Parliament may be said to have taken to itself, we do not consider that this court would be justified in such a course.  If the Act is to be amended it should be done by Parliament aflerfull consideration of the arguments ofpolicy.   [Emphasis added.]

(R v Stack [1986] 1 NZLR 257 at 26 1-262, per Cooke P)

[145]   As Baragwanath J found, in the circumstances in Daniels, “it is the executive, not  the judiciary, that  has misapprehended the will  of Parliament as expressed in its

legislation”.     In   the   present    case,   it   is  the   Hon   Lockwood   Smith   who   has misapprehended the will of Parliament, as expressed  in s199 of the Act.

[146]    The comments of Lord Denning  in Laker Airways Ltd v Department of Trade

[1977] QB 643 are also relevant to this case (at 704):

There  is no doubt that the Secretary of State acted with the best of motives

in formulating this new policy — and it may well have been the right policy —

but I am afraid that he went about it in the wrong way. Seeing that the old

policy had been laid down in an Act of Parliament, then, in order to reverse it, he could have introduced an amending bill and got Parliament to sanction it. He was advised, apparently, that it was not necessary and that it could be done by ‘guidance’.   That, I think, was a mistake  ... It was in this respect ultra vires and the judge was right so to declare.

[147]   The situation in Laker was similar to the situation in this case.  It concerned conflict between policy guidance fonnulated by the Secretary of State for Trade in purported exercise of a power conferred under the Civil Aviation Act 1971 and the objectives of the Act set out in another section.  The plaintiffs sought a declaration that the new policy guidance was ultra vires the powers conferred on the Secretary of State under the Act and were granted relief on the basis that the statutory power to give guidance could not be construed as conferring on the Secretary of State power to  override the  objectives of the Act, and thus effectively reverse  one of  those objectives.

[148]   The present case concerns the reverse situation but is analogous.   The Hon Lockwood  Smith has purported to override a promulgated policy incorporated by reference in statute, by failing to apply that policy as directed.

Failure to act consistently (including taking into account irrelevant considerations)

[149]   There was also a duty on the Minister to act consistently towards all courses covered by the EFTS system, so that if he were to apply the considerations that he did to dentistry (such as earning potential upon graduation) he would have to apply them to all courses.  If the Minister had been properly acquainted with the facts, he surely would have differentiated between dentistry and medicine, because they had different funding sources and different needs.

[150]  In Daniels, Baragwanath J considered that an additional requirement to act consistently attached to some decisions (at para  [136]):

[136]   In my opinion  it is now an axiom both of public administration  and of law, that a person or body exercising public authority must not only:

[a]direct itself correctly as to the policies required by law...; but also

[b]establish and maintain practices  that will give systematic effect to such policies and to no less than the minimum extent needed to avoid unreasonableness...;

[c]     provide equal treatment  for those equally placed (see Reckitt

& Colman v Taxation Board of Review).

[151]   In the present case, the Minister’s duty was to act not only in accordance with s199 but also with s161.  On that basis one would expect him to have reassessed the dentistry  course  on the  same criteria that all courses  (including  dentistry) were originally assessed for EFTS purposes.           It is clear from the documentary evidence that such considerations were put to one side in favour of others, such as bringing dentistry funding into line with medical funding on the unsubstantiated basis that because dentistry required more funding it must be less efficient.           Considerations such as the earning potential of dental graduates had not been applied during the original  formulation  of  the  EFTS  system;  there  was  no  reference  to  such  a consideration in either s161 or sl99;  and no other professional training course was subject to such an analysis when it funding was considered.  Such considerations were irrelevant and the Minister erred in taking them into account.

[152]    Relevant considerations may of course extend (beyond those imposed by reference to the provisions, purpose and scope of the Act) to “such facts obviously material to the mandatory statutory considerations as were or ought to have been known to [the Minister] or the Ministry  ...  the duty to consider statutory criteria extends to facts so plainly  relevant to those criteria that Parliament would have intended them to be taken into account and a reasonable Minister would not fail to do so”: New Zealand Fishing Industry Association Inc (supra) (paragraph [130] above).

Failure by the Minister to consult

[153]   In the circumstances of this case, I am of the view that there was a duty on the Minister to consult with (at the very least) the University before departing from the  1994 costs window  for dentistry.    The whole  concept  of  responsibility and accountability by the University under the bulk funding scheme militates in favour of

the University being consulted about a funding decision that will directly affect it and affect a class of students in a profound way.

[1 54]   Given the Minister’s effective intention — to reassess and redefine the amount of money dentistry was entitled to under the EFTS scheme —  the terms of reference for the original report (by Deloittes) would have been highly relevant.  So too would s161(3)(b), “the need for accountability by institutions and the proper use by them of resources allocated to them.”  The Minister gave inefficiency as one of the reasons for his decision, but such an assertion has little utility if one has regard to the paper of  29 June  1994 prepared  for the Minister outlining the  possible  options if  the University  threatened  to  discontinue its dentistry programme  as a result  of  the funding cuts (referred to above in paragraph [35] and following).  Option three of the paper proposed a review of the dentistry programme to determine whether in fact the existing level of funding was already at the appropriate level.  Such a review should have been undertaken prior to a decision being made.  A review would also have alerted the Minister to other relevant facts; for example, the difference in funding sources for dentistry and medicine and the higher running costs faced by dentistry, due to the need to maintain its own independent infrastructure, while medicine had the use of affiliated public hospitals.           Both of those facts were extremely relevant, given the Minister’s stated intention to align dental and medical funding.

[155]  If  the  Ministry had undertaken a review (to ascertain why there  was an apparent imbalance between dental and medical subsidies) it would have discovered, as the Ministry of Health did in its review, that the dental school was already very efficient and that any cut in funding would inevitably raise the fees dental students would have to pay.  The long title to the Amendment Act includes a statement that the  Act  is aimed  at “encouraging  greater participation in tertiary  education  and training, in particular by removing barriers to access for those groups of persons who have previously been under-represented”.   The Ministry’s view in 1994 that “the private benefit to those who practise dentistry is also considerable, and should be borne by the  student (through the student loan system)” failed to recognise the potential barriers to entry to dentistry for under-represented persons if fees reached an exorbitant level.  Nor did it take into account the fact that a student borrowing a

substantial  amount   to  cover   fees  may   never   pay   the   loan   back   on  the  current calculation of a dentist’s  average  income  over a lifetime.

[156]    I accept  Mr Steven’s  submission that:

It is not inconsistent with the objectives [of the Act] to require the Minister to give the University the opportunity to be heard (or at least the opportunity to ensure the Minister has the correct information and all relevant information) in relation to some quite complex issues prior to fundamentally altering an independent and professionally developed costing exercise.

[157]    I also  accept  his  further  submission that,  as  to  the  context   of  the  subject matter:

The University of Otago operates the only facility in New Zealand for the education and training of dental students.                Therefore the practical task of consulting with the University (or even the affected students —  who have an established  Association) is not an unreasonably onerous one, particularly when weighed against the potential  impact of  the implementation of the First Decision.

[158]    Also  his submission that:

The University had contributed to the establishment of the EFTS formula by the supply of cost information in 1989/1990 and could legitimately expect that  any  grants  made  under  section   1999 (which  formula),  could  be undermined or circumvented by introducing arbitrariness  into the formula itself.

[159]    And   his  submission  that  the  effects   of  the  Minister’s  failure   to  achieve consistency and coherence:

are  obvious  in this  case where  a provision  has  been  introduced  in purported reliance on justifications  which do not feature elsewhere in the formula,  e.g.  the  “high  earnings justification”,  the  “excess  of  demand justification”  and Treasury’s attempted  abandonment  of  the  costs  based nature  of  the scheme.   The evidence establishes that  the  EFTS funding arrangements are clearly to be regarded as having costs as their foundation: see factual submissions Part III, section 13.  The evidence also confirms that earnings potential and student demand have had, and continue to have, no place in the formula.

RELIEF

[160]    Daniels   considered  the  issue   of  relief   in  a  situation   very   similar   to  the present,  although Baragwanath J reserved  his final decision  pending  a further hearing on  the  matter.    He  referred  to the  decision  of  the  Irish  Supreme  Court  in Sinnott  v Minister   of  Education   [2001]  IESC   39.  That   case   concerned  the  provision of education to  an intellectually handicapped boy.   The  proceedings were  both  rights- based   and founded   in judicial   review.   The  nature   of  the  case  has  echoes  of  the present  one:

18.The   trial  judge   found  that   the   primary   weaknesses   in  the administrative structures of the State which gave rise to the claims of the plaintiff and Mrs Sinnott were twofold.   First, there was a lack of liaison between the two relevant departments of state  education and health —  where a particular problem involved both of them

19.The second feature of the administrative structures which gave rise to the weaknesses resulting in the institution of the proceedings was the role of the Department of Finance.    The trial judge  said   it appeared to him that its officials were inszfJiciently informed as to the constitutional obligations of the State to the weak and deprived in society.  [Emphasis added.]

[161]    The  trial judge  in Sinnott found  that  the plaintiff was  entitled  to declarations of   breach;   general   damages   for  past   and  future   suffering,  distress   and  loss   of enjoyment of life; and, damages  for the future cost of the  best available  education to make  up lost ground  and minimise  permanent damage.

[162]    The  Supreme  Court  of Ireland  quashed  the damages  award,  noting  that  such relief trespassed on the exclusive  role of the popularly elected  house  of Parliament  in the  raising  of taxation   and the  appropriation of  public  monies.   No  Irish Court  had previously  gone  further   than   granting   a  declaration  that   certain   expenditure  was unlawful.  Delivering the judgment of the Court,  Keane  CJ commented at paragraph

71:

I think is it clear that this court would not grant mandatory relief requiring the Oireachtas to provide funds for a particular purpose in order to uphold the constitutional or purely legal rights of members of the public: see Brady

& Ors .v. Cavan County Council [1999] 4 IR 99.

[163]    He continued at paragraph 73:

In such cases, while in principle there is nothing to preclude the granting of mandatory relief directed to the Minister concerned, it is appropriate, in my view, for the courts to presume that where this court grants a declaration that he or she has failed to meet his or her constitutional obligations, the Minister will take the appropriate steps to comply with the law as laid down by the courts.

[164]    Citing  parts  of  the  above  passages,   Baragwanath J  concluded that  such  an approach was accepted  in New Zealand  (at paragraph [126]):

[126]    .  .  . the preference for declaratory rather than injunctive relief against an expert body also accords with New Zealand practice; it is unthinkable that  we would  encounter  such a case as   Gairy  v Attorney-General  of Grenada [2001] 3 WLR 779 (PC), where the Crown failed to give effect to

a judgment against it and a mandatory order for payment was required.  The recognition of declaratory relief accords with New Zealand practice.

[165]    In  this   case   the   Crown   is  concerned   that,   if   the  plaintiffs    succeed,   the floodgates will open to anyone  who has suffered  a reduction in government funding. In  my  view  that  is  not  necessarily  so.  This  case  is  unique,   because   the  funding decisions were  governed   by  statute,  and  also  because  the  error  of  decision-making was so singular.   In enacting  s199, Parliament chose to afford  certainty  and thereby  a measure  of protection to tertiary  funding  (albeit on a reducing  basis).   The Minister’s decision   in  1994 undermined that  certainty  and degree  of protection.  The plaintiffs should be entitled  to a declaration that the Minister’s  decision  was unlawfUl.  It is not within   the   Court’s   powers   to   award   damages    in  judicial review   cases,   but   I respectfully  suggest  that  the  Attorney-General  be  directed  to  the  discussion in  the preceding paragraphs.

Judgment

[165]  There will be the following declarations:

1.The decision of the Minister in June 1994 to reduce the level of   tuition  subsidy   paid   to   the    Dental   School   out    of Vote:Education was ultra vires, invalid and of no effect.

2.The difference  in the dentistry funding which  would have been paid  to the University in the academic years  1995 to

1999 inclusive had the first decision not been made and the quantum which was in fact paid during that period was the sum of $10,549,922.00.

3.As a result of the June  1994 decision the affected students have been levied additional fees to a total of $5,805,832.00.

4.        The University has absorbed or incurred losses in the sum of

$4,744.090.00 during the period 1995 to 1999 inclusive as a consequence of the decision.

Costs

[166]   The plaintiffs are entitled to costs in accordance with Category 3 of the Third Schedule of the High Court Rules, such costs to be calculated in accordance with Table C of the Fourth Schedule of those Rules.

Solicitors:

Gallaway Cook Allan, Dunedin, for the Plaintiffs

Crown Law Office, Wellington, for the Defendants

Deliveredat  pmon  2002.

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Brown v West [1990] HCA 7