The Education (Grant-maintained Schools) (Finance) Regulations 1991

Regulation 5(5)

SCHEDULE 2 EXCLUDED HEADS OR ITEMS OF EXPENDITURE

The following heads or items of expenditure are excluded for the purpose of determining expenditure on centrally provided services:

(a) expenditure treated by the former maintaining authority as expenditure of a capital nature;

(b) expenditure in respect of the repayment of the principal of, the payment of interest on and the discharge of any financial obligation in connection with any loan raised to meet expenditure of a capital nature;

(c) expenditure which is offset by income received as central government grant in support of specific expenditure;

(d) expenditure on the following items and on any necessary administrative costs associated therewith:

(i) transport of pupils between home and school;

(ii) the provision of clothing for pupils;

(iii) the granting of scholarships, exhibitions, bursaries or other allowances to pupils over compulsory school age, to enable pupils to take advantage of educational facilities without hardship to themselves or their parents;

(iv) expenditure on education welfare officers and educational psychologists;

(v) expenditure on additional support provided to schools specifically for pupils with statements of special educational needs in accordance with those statements.