In relation to family allowances the cash value of these services in kind in the family budget is much less than their cost to the State, though the social value is high and well justifies its cost. A school meal costs about 8d. including all overheads, but the parent would not spend more than 3d. or at the most 4d. on dinner at home and, therefore, the maximum relief to the family budget is 1s.1d. a week (i.e. 4d. a day for 220 days a year). Similarly free milk is a relief of 3d. a week. School medical and dental treatment would probably cost the State 5d.