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     6. Where a pupil falls within paragraph 5(a) or (b) and the cost of the provision specified in the pupil's statement of special educational needs is significantly greater than that for the generality of pupils at the special school, or occupying the places at the primary or secondary school, in question, the amount by which the expenditure incurred in making the provision specified in his statement of special educational needs is greater than that incurred in making provision for a pupil who falls within such generality of pupils.

     7. Expenditure in making the provision specified in a pupil's statement of special educational needs where the pupil falls within paragraph 5(b) but the places which are recognised by the authority as being reserved for children with special educational needs are for such pupils with visual, hearing, speech or language impairments or other communication disorder.

     8. Expenditure in respect of specialist support provided to assist the governing bodies of schools in meeting the particular needs of pupils with statements of special educational needs or who are at Stage 3 or 4 as described in the Code of Practice[10] on the Identification and Assessment of Special Educational Needs issued, and from time to time revised, under section 313 of the 1996 Act (being expenditure that it would be inappropriate to expect to be met from the school's budget share).

     9. Expenditure on monitoring the provision for pupils in schools (whether or not maintained by the authority) for the purposes of disseminating good practice in relation to, and improving the quality of educational provision for, children with special educational needs.

     10. Expenditure for purposes connected with the encouragement of - 

(a) collaboration between special schools and primary and secondary schools to enable children with special educational needs to engage in activities at primary and secondary schools;

(b) the education of children with special educational needs at primary and secondary schools; and

(c) the engagement of children with special educational needs at primary and secondary schools in activities at the school with children who do not have special educational needs (being expenditure that it would be inappropriate to expect to be met from the school's budget share).

     11. Expenditure on the provision of guidance and information to the parents of pupils with special educational needs which, in relation to pupils at a school maintained by the authority, is in addition to the information usually provided by the governing bodies of such schools.

     12. Expenditure in relation to education otherwise than at school under section 19 of the 1996 Act or in relation to a pupil referral unit as defined in that section.

     13. Expenditure, not falling within any other paragraph of this Schedule, incurred in preparing and reviewing a plan which sets out the arrangements made, or proposed to be made, by the authority in connection with the education of children with behavioural difficulties under section 527A of the 1996 Act[11] and such expenditure incurred on services required to implement the plan.

     14. Expenditure on carrying out the authority's functions under the Children Act 1989[12];

     15. Expenditure on the payment of fees in respect of pupils with special educational needs - 

(a) at independent schools or at special schools which are not maintained by a local educational authority, under section 348 of the 1996 Act; or

(b) at an institution outside England and Wales, under section 320 of the 1996 Act.

School improvement
     16. Expenditure, not falling within any other paragraph of this Schedule, incurred in preparing, reviewing and implementing the authority's education development plan under section 6 of the 1998 Act.

Access to education
     17. Expenditure in relation to the following matters - 

(a) management of the authority's capital programme including preparation and review of an asset management plan and negotiation and management of private finance transactions as defined in regulation 16 of the Local Authorities (Capital Finance) Regulations 1997[13];

(b) planning the supply of school places, including the preparation, approval and adoption of the school organisation plan pursuant to section 26 of the 1998 Act;

(c) administration of the system of admissions of pupils to schools including expenditure incurred in carrying out consultations under section 89(2) of the 1998 Act and in relation to appeals;

(d) the authority's functions in relation to the exclusion of pupils from schools including advice to parents of an excluded pupil;

(e) school organisation committees;

(f) the authority's functions under section 509 of the 1996 Act (home-to-school transport);

(g) the authority's functions under sections 510, 514 and 518[14] of the 1996 Act (provision and administration of clothing grants, boarding grants and educational maintenance allowances); and

(h) the Education Welfare Service and other expenditure arising from the authority's functions under Chapter II of Part VI of the 1996 Act and section 10 of the Children and Young Persons Act 1933[15] (school attendance);

     18.  - (1) Expenditure on milk, meals and other refreshment pursuant to section 512 or 513 of the 1996 Act subject to sub-paragraphs (2) and (3) below.

    (2) A local education authority may not deduct expenditure referred to in sub-paragraph (1) above in relation to schools which are, or were immediately before 1st April 1999, grant-maintained or grant-maintained special schools.

    (3) A local education authority may only deduct expenditure in the financial year beginning on 1st April 1999 on meals and other refreshment referred to in sub-paragraph (1) above in relation to any other secondary school maintained by the authority where it relates to a service provided to the school under - 

(a) a contract between the authority and a third party for the carrying out of the service in question; or

(b) an arrangement whereby the authority's direct labour organisation or a similar organisation carries out that service,

in force in the financial year beginning on 1st April 1999.

     19. Expenditure in the financial year commencing on 1st April 1999 on the repair and maintenance of a school kitchen where expenditure on meals in relation to the school concerned is deducted from the authority's local schools budget pursuant to paragraph 18.

     20. Expenditure on determining the eligibility of a pupil for free school meals.

     21. Expenditure pursuant to section 18 of the 1996 Act in making any grant or other payment in respect of fees or expenses (of whatever nature) which are payable in connection with the attendance of pupils at a school which is not maintained by any local education authority.

     22. Expenditure on the provision of tuition in music or on other activities which provide opportunities for pupils to enhance their experience of music.

     23. Expenditure which enables pupils to enhance their experience of the visual and performing arts other than music.

     24. Expenditure on outdoor education centres but not including centres wholly or mainly for the provision of organised games, swimming or athletics.

Strategic management
     25. Expenditure in their capacity as a local education authority in relation to - 

(a) the Chief Education Officer and his personal staff;

(b) planning for the education service as a whole;

(c) the administration of committees dealing with education;

(d) revenue budget preparation, the production and publication of accounts and external audit;

(e) administration of grants to the authority (including preparation of applications), functions imposed by or under Chapter IV of Part II of the 1998 Act and, where it is the authority's duty to do so, ensuring payments are made in respect of taxation, national insurance and superannuation contributions;

(f) authorisation and monitoring of expenditure which does not form part of schools' delegated budgets (including expenditure in respect of schools which do not have delegated budgets) and all financial administration relating thereto;

(g) internal audit and other tasks necessary for the discharge of the authority's chief finance officer's responsibilities under section 151 of the Local Government Act 1972[16];

(h) recruitment, training and personnel management of staff funded by expenditure not forming part of schools' budget shares (including staff employed in schools which do not have delegated budgets);

(i) investigations which the authority carry out of employees or potential employees of the authority or of governing bodies of schools;

(j) functions of the authority in relation to superannuation which it is not reasonably practicable for another person to carry out;

(k) retrospective elections made in respect of pensions where it would not be appropriate to expect the governing body to meet the cost from the school's budget share;

(l) advice, in accordance with the authority's statutory functions, to governing bodies in relation to staff employed, or to be employed, at a school;

(m) determination of conditions of service for non-teaching staff and advice to schools on the grading of such staff;

(n) the authority's functions regarding the appointment or dismissal of employees;

(o) consultation with governing bodies and persons employed at schools or their representatives;

(p) compliance with the authority's duties under the Health and Safety at Work etc. Act 1974[17] and the relevant statutory provisions as defined in section 53(1) of that Act in so far as compliance cannot reasonably be achieved through functions delegated to the governing bodies of schools;

(q) the investigation and resolution of complaints;

(r) legal services relating to the statutory functions of the authority;

(s) the preparation and review of plans involving collaboration with other local authority services or with public or voluntary bodies;

(t) the preparation, modification and revision of an early years development plan for their area under sections 120 and 121 of the 1998 Act; and

(u) provision of information to or at the request of the Crown and the provision of other information which the authority are under a duty to make available.

     26. Expenditure in the financial year beginning on 1st April 1999, except in relation to schools which are, or were immediately before 1st April 1999, grant-maintained or grant-maintained special schools, on - 

(a) advice to schools which have delegated budgets on financial, legal, personnel, estates, health and safety and related matters;

(b) support for schools which have delegated budgets in respect of financial and personnel administration (including payroll administration, cash management, arrangements for the processing of payments authorised by or on behalf of the schools' governing bodies, and routine administration relating to contracts and staff recruitment); and

(c) premises services other than repair and maintenance of buildings:

Provided that no such expenditure may be deducted by an authority in respect of any of the above items unless expenditure for that item in the financial year beginning on 1st April 1998 did not form part of, or was, pursuant to the terms of the authority's scheme (within the meaning of the 1996 Act) as then in force, deducted from, the authority's general schools budget (within the meaning of the 1996 Act).

     27. Expenditure in connection with the authority's functions in relation to the standing advisory council on religious education constituted by the authority under section 390 of the 1996 Act or in the reconsideration and preparation of an agreed syllabus of religious education in accordance with Schedule 31 to the 1996 Act.

     28. Expenditure in respect of the dismissal or premature retirement of, or for the purpose of securing the resignation of, or in respect of acts of discrimination against, any person which falls to be met by the authority except such expenditure which falls to be met from a school's budget share, by virtue of section 139 of the 1996 Act, section 57 of the 1998 Act or the authority's scheme (within the meaning of the 1996 or the 1998 Act).

     29. Expenditure in respect of a teacher's emoluments under section 19(9) of the Teaching and Higher Education Act 1998[18] except such expenditure which falls to be met from a school's budget share.

     30. Expenditure without which the education of pupils at a school would be seriously impaired and which because of both its size and unexpectedness it would not be reasonable to expect the governing body to meet from the school's budget share.

     31. Expenditure on increases to, or on the correction of errors in, the school's budget share to which the school is entitled by virtue of the authority's formula under regulation 10 or arrangements under regulation 23.

     32. Expenditure on establishing and maintaining electronic computer systems, including data storage, in so far as they link, or facilitate the linkage of, the authority to schools which they maintain, such schools to each other or such schools to other persons or institutions.

     33. Expenditure on insurance except to the extent that governing bodies have elected in accordance with the authority's scheme to receive funding for insurance as part of their school's budget shares.

     34. Expenditure in making payments to, or in providing a temporary replacement for, a woman on maternity leave.

     35. Expenditure in making payments to, or in providing a temporary replacement for, persons - 

(a) carrying out trade union duties or undergoing training under section 168 of the Trade Union and Labour Relations (Consolidation) Act 1992[19];

(b) taking part in trade union activities under section 170 of the Trade Union and Labour Relations (Consolidation) Act 1992;

(c) performing public duties under section 50 of the Employment Rights Act 1996[20];

(d) undertaking jury service;

(e) who are safety representatives under the Safety Representatives and Safety Committee Regulations 1977[21];

(f) who are representatives of employee safety under the Health and Safety (Consultation with Employees) Regulations 1996[22];

(g) who are employee representatives for the purposes of Chapter II of Part IV of the Trade Union and Labour Relations (Consolidation) Act 1992 as defined in section 196 of that Act or regulations 10 and 11 of the Transfer of Undertakings (Protection of Employment) Regulations 1981 as defined in regulation 11A of those Regulations[23];

(h) taking time off for ante-natal care under section 55 of the Employment Rights Act 1996.

(i) undertaking duties as members of the reserve forces as defined in section 1(2) of the Reserve Forces Act 1996[24];

(j) suspended from working at a school.

     36. Expenditure in making payments to, or in providing a temporary replacement for, a person who is seconded on a full-time basis for a period of three months or more other than to a local education authority or the governing body of a school.

     37. Expenditure on the appointment of governors, the making of instruments of government, the payment of expenses to which governors are entitled and which are not payable from a school's budget share and the provision of information to governors.

     38. Expenditure, in relation to the financial year beginning on 1st April 1999, on library services and museum services except in relation to schools which are, or were immediately before 1st April 1999, grant-maintained or grant-maintained special schools.

     39. Expenditure on licence fees or subscriptions in the financial year beginning on 1st April 1999 paid on behalf of schools if - 

(a) the authority also made such payments in the preceding financial year other than from schools' budget shares (within the meaning of the 1996 Act); and

(b) it is not expenditure in respect of schools which are, or were immediately before 1st April 1999, grant-maintained or grant-maintained special schools.

     40. Expenditure in the financial year beginning on 1st April 1999 in pursuance of a binding agreement, where the other party is a local authority, or the other parties include one or more local authorities, in relation to the operation of a facility provided not solely for the use of schools.

     41. Expenditure for purposes not falling within any other paragraph of this Schedule amounting in total to no more than 0.1 per cent. of the authority's local schools budget.