Paragraph 26
Where the proposals are to establish provision such as is mentioned in paragraph 4 of Schedule 1 to these Regulations–
a description of the types of learning difficulties in respect of which education would be provided;
what additional specialist features will be provided;
the proposed numbers of pupils for which the provision is to be made;
details of how the provision would be funded;
a statement as to whether the education will be provided for children with special educational needs who are not registered pupils at the school to which the proposals relate;
a statement as to whether the expenses of the provision would be met from the school’s delegated budget; and
the location of the provision if it is not to be established on the existing site of the school.