From an administrative and planning point of view, Ireland is divided in to three regions: the Northern and Western, Southern, and Eastern and Midland Regional Assembly areas. The European Commission classifies regions within the EU as either being a “Less Developed Region”, (ie up to 74% of EU 27 Average), a “Transition Region” (75%-100% of EU27 Average), or a “More Developed Region”, (over 100% of the EU average) based on their GDP per head of population relative to the EU27 Average. This year the Northern & Western region has changed from a “More Developed Region” to a “Transition Region”. Both the Southern and Eastern and Midland Regional Assembly areas are classed as “More Developed Regions”.