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14.—(1) In determining budget shares for—
(a)special schools;
(b)primary or secondary schools with places which the authority recognise as reserved for children with special educational needs or for children in nursery classes; or
(c)schools with boarding accommodation,
the local education authority may take into account in their formula the number of places which they wish to fund at those special schools, the number of places of the kind described above at those primary or secondary schools or the amount of boarding accommodation which they wish to fund and in the case of sub-paragraphs (a) and (b) above may take account of the special educational needs in question.
(2) A local education authority shall provide in their formula that any amount allocated in accordance with—
(a)paragraph (1)(a); or
(b)in so far as it relates to special educational needs, paragraph (1)(b),
in respect of a place at a school shall be at least 2.5 per cent. higher than the amount initially determined in relation to the financial year beginning on 1st April 2001 in respect of a place appropriate to a pupil with the same characteristics at that school under the corresponding provisions of the 2001 Regulations.
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