# The Education (Grant-maintained Schools) (Finance) Regulations 1989, Schedule 3: HEADS OR ITEMS OF EXPENDITURE WHICH ARE NOT RELEVANT FOR THE PURPOSE OF DETERMINING A SCHOOL'S SHARE OF CENTRALLY PROVIDED SERVICES


The following heads or items of expenditure are not relevant for the purpose of calculating a school’s share of 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 other financial obligations 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 unless such expenditure is delegated to schools within the former maintaining authority as a consequence of a scheme approved by the Secretary of State under section 34 of the Education Reform Act 1988;
(v) expenditure on additional support provided to schools specifically for pupils with statements of special educational needs in accordance with those statements, unless such expenditure is delegated to schools within the former maintaining authority as a consequence of a scheme approved by the Secretary of State under section 34 of the Education Reform Act 1988.

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Source: https://www.legislation.gov.uk/uksi/1989/1287/schedule/3 (the official version)
Page: https://openlegislation.uk/education-grant-maintained-schools-finance-regulations-1989/schedule-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.