But vouchers have now been adopted as Conservative Party policy and Mrs Davies, president of the association, said new research exposed the Government's opposition as purely ideological. The Government's figure for annual state spending per pupil, £2,821 in 2001/2, ignored an extra £1,729 per pupil spent by Whitehall and local government on bureaucracy, according to the independent Institute of Public Finance, bringing the real total to £4,550 per head.