# The Education (Grant-maintained Schools) (Finance) Regulations 1993, Paragraph 2


The heads or items of expenditure referred to in paragraph 1 are not to be included for the purposes of determining the amount of relevant expenditure to the extent that they fall within any of the following descriptions of expenditure, namely—
(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 required to meet the liabilities of the former maintaining authority in respect of compensation for premature retirement of—
(i) persons formerly employed by them to work at a school maintained by them; or
(ii) persons formerly employed by the governing body of a school maintained by them,
where the decision to credit a person with a period of service for the purposes of payment of compensation for premature retirement was made before 1 April in the preceding financial year; and
(e) 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) education welfare officers and educational psychologists where the expenditure is incurred in connection with the performance of a duty or the exercise of a power by the former maintaining authority which is to be performed or exercised by them both in relation to pupils at schools maintained by them and in relation to pupils at grant-maintained schools; and
(v) additional support provided to schools specifically for pupils with statements of special educational needs in accordance with those statements.

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Source: https://www.legislation.gov.uk/uksi/1993/568/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/education-grant-maintained-schools-finance-regulations-1993/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.