4.7 The State adds that in Sweden a so-called general child grant (barnbidrag) is provided for children under 16 years of age. This grant is paid to the custodian of the child and at present amounts to 450 Swedish kronor per month. For children above 16 years attending school or higher level schools, study aid is granted up to the age of 20 years. The State designates the establishments where pupils are entitled to receive such study aid (1973 Act, chap. 3, sect. 1). to the pupils free of charge. The local government of each municipality is charged with the responsibility of providing education that meets the standards set by the State and to finance this public sector school system (chap. 4, sect. 6). In Sweden the municipalities enjoy a wide measure of autonomy with respect to their own elected municipal assembly and finance their own operations through taxation of their residents. Each municipality determines its own tax rate and the revenue constitutes the municipality’s main source of income. Tax rates vary according to the needs and the financial situation of each municipality. The municipalities receive certain contributions from the State towards the expenses for the maintenance of the public school system. These contributions go primarily to the salaries of the staff. No particular grant is given to cover expenses for the purchase of textbooks or for provision of school meals. These are, as a result, borne by the municipalities. 4.8 According to the State party, it cannot reasonably follow from article 26 of the Covenant that the State or a municipality should cover expenses incurred by attendance of a private school, voluntarily chosen by the student, instead of the corresponding public school. Failure to grant aid cannot constitute a discriminatory act within the meaning of article 26. Private schools are available, and any difference in the legal and/’or financial situation of these schools and their pupils is laid down in a manner compatible with article 26. 4.4. The possibility for an approved private school at the compulsory school level to obtain State grants is regulated in decree 1983: 97. Pursuant to it, the State may, upon application from, the school, grant such aid, in practice when the school has been functioning for approximately three years. The grant is given as a fixed sum per pupil and differs depending on the educational level reached by the pupil. The grant can be subject to certain conditions. In principle, the school must be open to all and have reasonable fees and a pedagogic plan approved by the National Board of Education. 4.9 With regard to the equality principle in municipal matters, the State party submits that this principle cannot change the fact that there is no statutory obligation for municipalities to grant private schools or their pupils financial aid. Consequently, a decision not to concede grants cannot be qualified as discriminatory. 4.10 Concerning the allegation of discrimination compared with pupils of other private schools, the State party submits that the decisions involved fall under the competence of the municipalities, which enjoy a large degree of autonomy. The legislation is based on the concept that the local authorities are best placed to take decisions relating to educational matters in their district. The difference in treatment that may result from this independence is, according to the State party, based on objective and reasonable criteria. 4.5 Decree 1967:270 on Private Schools and decree 1988:681 on State Grants for National Boarding Schools and Certain Private Schools apply to large private schools, which provide education at both the basic and higher levels. The grants are calculated in an exact manner, which resembles the method used for grants for the public sector schools in a municipality. The 1967 decree applies to the Ellen Key School in Stockholm and to the Rudolf Steiner School in Norrköping. 5.1 In their comments dated 21 December 1988, the authors note that ‘parents’ are not mentioned at all in the State party’s submissions, although parents are the citizens being treated differently financially in spite of their identical obligation under the Parents’ Code. 4.6 There are no particular rules concerning grants from municipalities to private schools or their pupils. The municipality must decide on these matters on the basis of the general rules of competence. The decision is subject to appeal in accordance with a special procedure. 5.2 As regards textbooks, the authors contend that the legal duty imposed on Parents to have their children attend school implies that expenses should be shared equally by all parents, 86