The Self-Governing Schools Grant and Recovery (Scotland) Regulations 1994

2.  The class or description of expenditure in respect of which special purpose grant may be paid is—

(a) expenditure for or in connection with the training of any teacher employed by the board of management, including, in particular, expenditure on—

(i) tuition fees, examination fees and residential and other charges payable in respect of eligible training;

(ii) travelling, subsistence and other incidental expenses of a trainee;

(iii) that part of the remuneration of persons whose employment is necessary to free a trainee for training which relates to the period during which their employment is so necessary; and

(iv) the cost of providing (including the provision of premises), planning, co-ordinating, monitoring and evaluating eligible training, provided that where such costs are incurred for such purposes and for other purposes, special purpose grant shall be payable only in respect of such proportion of those costs as is attributable to the provision, planning, co-ordinating, monitoring or evaluation of eligible training; and

(b) expenditure in respect of expenses which it appears to the Secretary of State the board of management cannot reasonably be expected to meet from recurrent grant, being expenses incurred or to be incurred for or in connection with—

(i) any structural survey which the Secretary of State has required to be carried out in respect of any building used for the purposes of the school;

(ii) the dismissal (whether by reason of redundancy or otherwise), or securing the resignation of any person who is or was a member of the staff of the school, or the premature retirement of such a person, to the extent that the Secretary of State, within 24 months of the incorporation date, or such longer period as the Secretary of State may determine in the circumstances of the particular case, has stated in writing that special purpose grant will be paid in respect of any such expenses;

(iii) any liability of the board of management in respect of Value Added Tax;

(iv) insurance of the school premises;

(v) meeting any urgent need of the school which in the opinion of the Secretary of State was occasioned by circumstances outwith the control of the board of management;

(vi) the school’s acquisition of self-governing status and the transfer to its board of management of the responsibility for its management, where those expenses are incurred within 12 months of the incorporation date.