When you buy a new qualifying Mac with Apple education pricing* from June 16, 2011, through September 20, 2011, you’ll get a $100 Back to School Card to use on the Mac App Store, the App Store, the iTunes Store, and the iBookstore.
With the cheapest Mac being the 11″ Macbook Air at a price of $899 (pre tax), the $100 equates to a near 10% discount. However, the $100 voucher has to be spent on either apps, music, or iBooks, so the offer returns to the pockets of Apple in some shape or form.
If you analyze the cost to Apple of providing a $100 voucher it probably really costs them approximately $60 (when you remove their commissions/profits), and not all students will come close to spending the $100 voucher either.
In the UK the offer is a £65 discount while across Europe it totals €75. A far cry from previous back to school offers that included a free iPod Touch with all Mac sales.
The offer is available to students in college, students about to attend college, parents whose child is either in or will be attending college, and staff members of colleges.