Health care and education services are by far the most important in-kind transfers in all OECD countries, while other services (child care, public transport and social housing) play a minor role, except in the Nordic countries.13 The variation in the size of in-kind transfers, as measured by the variance-to-mean ratio is highest for other social spending and lowest for health, suggesting more policy heterogeneity across countries in education and other social policies than in health. Data on education services for Greece, Luxembourg and Tuikey refer to 2005. Other social services include services to survivors, disabled persons, unemployed, as well as those in respect of housing and social assistance (estimates of social housing are, however, not included).