6.—(1) The classes or descriptions of local authority expenditure specified in paragraph (2) and Schedule 2 are prescribed for the purposes of section 45A(2) of the 1998 Act and the determination of a local authority’s schools budget, subject to the exceptions in regulation 7.
(2) The classes or descriptions of local authority expenditure are—
(a)expenditure on the provision and maintenance of maintained schools and on the education of pupils at maintained schools;
(b)expenditure on the education of children at independent schools, non-maintained special schools, pupil referral units, at home or in hospital, and on any other arrangements for the provision of primary and secondary education for children otherwise than at schools maintained by a local authority;
(c)all other expenditure incurred in connection with the authority’s functions in relation to the provision of primary and secondary education, in so far as that expenditure does not fall within sub-paragraphs (a) or (b);
(d)expenditure on the education of—
(i)persons provided with further education who are aged under 19 and have special educational needs; and
(ii)persons provided with further education who are aged 19 or over but under 25 and are subject to an EHC plan,
in so far as that expenditure does not fall within sub-paragraphs (a) to (c); and
(e)expenditure on early years provision, in so far as that expenditure does not fall within sub-paragraphs (a) to (d).