The system of financing special education currently in use in the Neth
erlands is regarded as inhibiting the inclusion of pupils with special
needs within mainstream education. In line with many other countries,
the government is considering the implementation of a more demand-ori
ented system. A descriptive study has been conducted in order to be ab
le to use the experiences gained in Germany, England and Austria with
a particular financing system, the 'pupil-bound budget'. The results s
how that pupil-bound budgets strengthen the position of parents and ge
nerally support the integration of pupils with special needs into main
stream education. On the other hand, the introduction of a pupil-bound
budget can easily lead to growing numbers of pupils applying for a bu
dget and to 'strategic behaviour' amongst schools. The shift from a su
pply-oriented to a demand-oriented financing system is thus at best an
uncertain means of promoting inclusion.