The School Finance (England) Regulations 2011 No. 371

SCHEDULE 2 CLASSES OR DESCRIPTIONS OF PLANNED EXPENDITURE PRESCRIBED FOR THE PURPOSES OF THE SCHOOLS BUDGET OF A LOCAL AUTHORITY WHICH MAY BE DEDUCTED FROM IT TO DETERMINE THE INDIVIDUAL SCHOOLS BUDGET

Special educational provision

5.  Where a pupil falls within paragraph 4(a) or (b) and—

(a) 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

(b) the cost of pupils in places at the primary or secondary school in question is significantly greater than that for the generality of pupils at the primary or secondary school,

the amount by which the expenditure incurred in making the provision specified in the pupil’s statement of special educational needs is greater than that incurred in making provision for a pupil who falls within such generality of pupils.