This policy brief is the third in a series of thematic policy briefs in the OECD's Resourcing Higher Education Project. This wider project aims to provide a shared knowledge base for OECD member and partner countries on policy for higher education resourcing, drawing on system-specific and comparative policy analysis. The policy brief for Ireland addresses a series of specific questions about the funding of higher education institutions, formulated by Ireland’s Higher Education Authority (HEA). The brief first reviews the main factors that affect the cost of delivery in higher education (cost drivers) and the extent to which OECD jurisdictions monitor costs and use cost information to inform the design and implementation of their funding systems. It then provides an analysis of the ways in which OECD jurisdictions design models for allocating public funding to higher education institutions to promote social inclusion objectives, reward institutional performance and provide targeted resourcing for national priorities, such as increasing supply of high-demand skills.