delete The Education (Financial Delegation to Schools) (Mandatory Exceptions) Regulations 1995
These 1995 Regulations prescribe expenditures to be excluded from local education authorities' aggregated budget calculations under section 38(4)(c) and (d) of the Education Reform Act 1988. They detail mandatory exceptions including specific central government grants (education support, ethnic minority, travelers, employment training, urban regeneration), European Community grants, staff severance costs, education welfare officers, educational psychologists for special educational needs, and assessment/statementing costs for children with special educational needs. The Regulations revoke the 1994 version while providing transitional provisions.
These Regulations exemplify the rigid, prescriptive approach to educational finance that creates perverse incentives—schools are discouraged from certain activities because costs fall outside delegated budgets rather than being managed locally. The detailed enumeration of specific grant types and expenditure categories imposes unnecessary administrative complexity and compliance burden. The mandatory exceptions framework reduces local flexibility and accountability, replacing professional judgment with central prescription. A dynamic free-trading Britain should trust educators and local authorities to allocate resources according to local needs rather than complying with exhaustive lists of prescribed exclusions drafted by civil servants in Whitehall.